https://www.taxtmi.com/caselaws?id=468855 Retrospective amendments to Section 16 of the CGST Act, inserted by the Finance (No. 2) Act, 2024 and brought into force from 01.07.2017, extended eligibility to claim input tax credit for invoices and debit notes relating to the specified financial years, subject to the conditions in the amended provisions. In view of that legislative change, the earlier challenge to the pending show-cause notice no longer required independent adjudication. The petitioner was held entitled to seek input tax credit under the amended regime, the impugned notice was set aside as redundant, and the matter was remitted to the jurisdictional officer for appropriate action, if necessary. en-us Thu, 03 Oct 2024 00:00:00 +0530 Fri, 22 May 2026 19:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468855 Retrospective amendments to Section 16 of the CGST Act, inserted by the Finance (No. 2) Act, 2024 and brought into force from 01.07.2017, extended eligibility to claim input tax credit for invoices and debit notes relating to the specified financial years, subject to the conditions in the amended provisions. In view of that legislative change, the earlier challenge to the pending show-cause notice no longer required independent adjudication. The petitioner was held entitled to seek input tax credit under the amended regime, the impugned notice was set aside as redundant, and the matter was remitted to the jurisdictional officer for appropriate action, if necessary. Case-Laws GST Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468855