2026 (8) TMI 1581

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....br>GAUHATI HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 7-8-2026<br>WP(C)/2722/2024 - -<br>GST<br>HON'BLE MR. JUSTICE DEVASHIS BARUAH For the Petitioner(s): Mr. D. Saraf, Advocate. For the Respondent(s): Mr. S.C. Keyal, Sr. Advocate, Mr. K. Jain, Advocate. JUDGMENT AND ORDER (ORAL) Heard Mr. D. Saraf, the learned counsel appearing on behalf of the Petitioner and Mr. S. C.....

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....ned counsel appearing on behalf of the Petitioner submitted that taking into account the amendment of Section 16 of the Act of 2017 by the Finance Act, 2024 whereby Section 16(5) was inserted, the instant writ petition can be disposed of on the basis of Section 16(5) of the Act of 2017. 4. Taking into account the said submission, this Court finds it relevant to reproduce Sub-Section (5) of Sect....

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..... 6. In the instant case, from a perusal of the Order-in-Original dated 13.03.2024, it is apparent that the Petitioner has submitted the return on 23.10.2019 for the Financial Year 2018-19. Under such circumstances, it is therefore the opinion of this Court that the benefit of the ITC claimed amounting Rs. 84,58,480/- cannot be denied in view of Section 16(5) of the Act of 2017. In that view of....