https://www.taxtmi.com/caselaws?id=469560 The Karnataka HC applied the amended GST provision inserting Section 16(5) and held that the assessee's claim to input tax credit had to be examined in light of the extended time limit for the specified financial years. The impugned assessment order denying ITC and the consequential ITC blocking were quashed, and the matter was remitted to the stage of show cause notice for fresh consideration after hearing the petitioner and proceeding under the amended law. The challenge to the statutory provisions and other rival contentions was left open. en-us Tue, 03 Sep 2024 00:00:00 +0530 Mon, 22 Jun 2026 18:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469560 The Karnataka HC applied the amended GST provision inserting Section 16(5) and held that the assessee's claim to input tax credit had to be examined in light of the extended time limit for the specified financial years. The impugned assessment order denying ITC and the consequential ITC blocking were quashed, and the matter was remitted to the stage of show cause notice for fresh consideration after hearing the petitioner and proceeding under the amended law. The challenge to the statutory provisions and other rival contentions was left open. Case-Laws GST Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469560