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HC Directs State GST to Reconsider Order on ITC Rejection & stays Coercive Action
Case Law Details
- Case Name
- Trident Infraprojects Pvt. Ltd. Vs State of Assam And 2 Ors (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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Trident Infraprojects Pvt. Ltd. Vs State of Assam And 2 Ors (Gauhati High Court)
In the case of Trident Infraprojects Pvt. Ltd. Vs State of Assam and Others, the Gauhati High Court addressed the issue concerning the input tax credit under the Central Goods and Services Tax (CGST) Act, 2017. The petitioner sought to claim input tax credit (ITC) on invoices and debit notes pertaining to the financial year 2018-19. The grievance raised by the petitioner had been resolved with the introduction of a new sub-section (5) in Section 16 of the CGST Act by the Finance (No. 2) Act, 2024....
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