2024 (12) TMI 54

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....SHNOI AND HON'BLE MR. JUSTICE N. UNNI KRISHNAN NAIR For the Petitioner(s) : Mr. V. Prasad, Advocate (through video-conferencing) and Mr. A. Nath, Advocate. For the Respondent(s) : Ms. K. Phukan, Central Govt. Advocate for respondent No. 1., Mr. D.K. Sarmah, Additional Senior Govt. Advocate, Assam for respondent No. 2. Mr. S.C. Keyal, Standing Counsel, CGST for respondent No. 3. Mr. B. Gogoi, St....

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....ction (5) in Section 16 of the CGST Act by way of the Finance Act, 2024, the grievance of the petitioner regarding availment of input tax credit is more or less resolved. However, it is submitted that the impugned order in respect of certain other demands had been passed without providing any opportunity of hearing to the petitioner. Learned counsel for the petitioner, therefore, submits that if t....