https://www.taxtmi.com/caselaws?id=778899 HC held that sub-section (5) of Section 16 CGST Act, effective from 1 July 2017, permits availment of input tax credit for invoices/debit notes pertaining to FY 2017-18 through 2020-21 up to 30 November 2021. The impugned decision failed to consider this proviso; accordingly the matter was remitted to the authority for fresh consideration in light of s.16(5). The petition was disposed of by remand. en-us Thu, 18 Sep 2025 00:00:00 +0530 Wed, 24 Sep 2025 08:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778899 HC held that sub-section (5) of Section 16 CGST Act, effective from 1 July 2017, permits availment of input tax credit for invoices/debit notes pertaining to FY 2017-18 through 2020-21 up to 30 November 2021. The impugned decision failed to consider this proviso; accordingly the matter was remitted to the authority for fresh consideration in light of s.16(5). The petition was disposed of by remand. Case-Laws GST Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778899