2025 (5) TMI 372

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....CHALAPATI RAO ORDER The petitioner, was assessed to tax, under the Central Goods and Service Tax Act, 2017 [for short "the CGST Act"], Andhra Pradesh Goods and Service Tax, 2005 [for short "the APGST Act"] and Integrated Goods and Service Act, 2017 [for short "the IGST Act"], by way of an Order, dated 05.08.2021. During the pendency of the assessment, the petitioner sought to take credit availab....

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....uresh Kumar, learned counsel for the petitioner would relies upon the amended provision of Section 16 wherein sub-section (5) was inserted by a Finance Act, 2024, with effect from 27.09.2024. The relevant provision of Section 16(5) of the CGST Act reads as follows:- "Section-16(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or....