https://www.taxtmi.com/caselaws?id=464655 The adjudication order was set aside and the matter remanded for fresh adjudication because the subsequent insertion of Section 16(5) under the Finance (No.2) Act, 2024 required reconsideration by the competent authority. The petitioner did not press the constitutional challenge to Section 16(4) of the GST enactments, and the existing adjudication was treated as requiring re-evaluation in light of the amended position. The Adjudicating Authority must now re-adjudicate the matter on that basis. en-us Fri, 23 Aug 2024 00:00:00 +0530 Fri, 07 Nov 2025 20:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464655 The adjudication order was set aside and the matter remanded for fresh adjudication because the subsequent insertion of Section 16(5) under the Finance (No.2) Act, 2024 required reconsideration by the competent authority. The petitioner did not press the constitutional challenge to Section 16(4) of the GST enactments, and the existing adjudication was treated as requiring re-evaluation in light of the amended position. The Adjudicating Authority must now re-adjudicate the matter on that basis. Case-Laws GST Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464655