9911796707
Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be fully migrated on 31-July-2025 at 23:59:59
After this date, all services will be available exclusively on our new platform.
If you encounter any issues or problems while using the new portal,
please let us know
via our feedback form
, with specific details, so we can address them promptly.
Follow us:
|
Home
2024 (11) TMI 776 - HC - GSTAmendment of the Central Goods and Services Tax (CGST) Act 2017 particularly by insertion of sub-section (5) in Section 16 - input tax credit - HELD THAT - Admittedly the petitioner has submitted its invoice/debit note pertaining to the financial year 2018-19 and that too prior to 30.11.2021 and therefore the case of the petitioner very well comes under the provisions of sub-section (5) of Section 16. The respondent authorities are directed to consider the matter and pass an appropriate order taking into consideration the provision of Sub-Section (5) of Section 16 of the Central Goods and Services Tax Act 2017 vide Amendment (Finance Act 2024) dated 16.08.2024. Appeal disposed off.
The High Court of Gauhati ruled that the grievance raised in a writ petition regarding the Central Goods and Services Tax (CGST) Act was addressed by the amendment of the Act. A new sub-section (5) was inserted in Section 16, allowing input tax credit for specified financial years. The petitioner's case falls under this provision, and the respondent authorities were directed to consider and pass an appropriate order accordingly. No coercive action should be taken against the petitioner based on a previous order. The writ appeal was disposed of with these directions.
|
