Matter remitted for fresh consolidated order under Rule 16(5); ITC demand reopened, petitioner to deposit 50% disputed tax

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....HC remitted the matter to the 1st Respondent Assistant Commissioner (ST) (FAC) to pass a fresh, consolidated order on all issues other than the demand previously confirmed solely for belated availing of Input Tax Credit (ITC), in light of the retrospective insertion of Rule 16(5) into the GST Rules effective 01.07.2017. The Court held the amendment warrants reconsideration of the ITC-related demand and therefore quashed the finality of that aspect for reassessment. For the remaining disputed issues, the 1st Respondent shall decide afresh provided the Petitioner deposits 50% of the disputed tax in cash from its electronic cash ledger within 30 days of receipt of the order. Petition disposed of.....