https://www.taxtmi.com/caselaws?id=464702 Insertion of Section 16(5) into the Central Goods and Services Tax Act, 2017 by Finance (No. 2) Act, 2024 was treated as curing the grievance arising under Section 16(4), once the amendment was brought into force on 27 September 2024. The adjudication was therefore required to be reconsidered under the amended regime, following the approach adopted in an identical matter. The impugned Order-in-Original was quashed and the matter remanded for fresh adjudication in light of Section 16(5). en-us Tue, 05 Nov 2024 00:00:00 +0530 Mon, 10 Nov 2025 19:08:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464702 Insertion of Section 16(5) into the Central Goods and Services Tax Act, 2017 by Finance (No. 2) Act, 2024 was treated as curing the grievance arising under Section 16(4), once the amendment was brought into force on 27 September 2024. The adjudication was therefore required to be reconsidered under the amended regime, following the approach adopted in an identical matter. The impugned Order-in-Original was quashed and the matter remanded for fresh adjudication in light of Section 16(5). Case-Laws GST Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464702