Jharkhand HC Remanded ITC Appeal Due to Insertion of Section 16(5) in GST Law

Manoj Kumar Singh Vs Principal Commissioner (Jharkhand High Court) The writ petition before the Jharkhand High Court sought declarations regarding the validity and applicability of Section 16(4) of the CGST Act, 2017, contending that it was unconstitutional and that input tax credit (ITC) availed for October 2018 to March 2019 was valid despite delay. The petitioner also challenged an appellate order dated 29.12.2023 which had allowed the revenue’s appeal on the ground that the amendment to Section 16(4) introduced by the Finance Act, 2022 was not applicable. The Court declined to examine th...