https://www.taxtmi.com/caselaws?id=776517 The HC set aside the impugned order and the Demand-cum-Show Cause Notice concerning the rejection of the ITC claim filed after the due date. The Court relied on the amended provisions of Section 16 of the CGST Act, 2017, particularly sub-Section 5, which allows ITC claims for specified financial years to be filed until November 30, 2021. The matter was remanded to the Assistant Commissioner for issuance of a fresh Show Cause Notice and to afford the petitioner a proper hearing before concluding the case. The petition was disposed of by remand. en-us Thu, 07 Aug 2025 00:00:00 +0530 Tue, 12 Aug 2025 08:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776517 The HC set aside the impugned order and the Demand-cum-Show Cause Notice concerning the rejection of the ITC claim filed after the due date. The Court relied on the amended provisions of Section 16 of the CGST Act, 2017, particularly sub-Section 5, which allows ITC claims for specified financial years to be filed until November 30, 2021. The matter was remanded to the Assistant Commissioner for issuance of a fresh Show Cause Notice and to afford the petitioner a proper hearing before concluding the case. The petition was disposed of by remand. Case-Laws GST Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776517