https://www.taxtmi.com/caselaws?id=779042 The HC allowed the petitioner's challenge and set aside the impugned order dated 25-12-2023 and the Demand-cum-Show Cause Notice dated 05-12-2022. Relying on amended Section 16(5)-(6) of the CGST Act, the court held that notwithstanding Section 16(4), a registered person could claim ITC for invoices/debit notes relating to FY 2017-18 to 2020-21 in any return under Section 39 filed up to 30 Nov 2021. The Finance (No.2) Act, 2024 amendments, given retrospective effect from 01-07-2017, rendered the proceedings redundant. en-us Wed, 03 Sep 2025 00:00:00 +0530 Fri, 26 Sep 2025 08:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779042 The HC allowed the petitioner's challenge and set aside the impugned order dated 25-12-2023 and the Demand-cum-Show Cause Notice dated 05-12-2022. Relying on amended Section 16(5)-(6) of the CGST Act, the court held that notwithstanding Section 16(4), a registered person could claim ITC for invoices/debit notes relating to FY 2017-18 to 2020-21 in any return under Section 39 filed up to 30 Nov 2021. The Finance (No.2) Act, 2024 amendments, given retrospective effect from 01-07-2017, rendered the proceedings redundant. Case-Laws GST Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779042