Remanded
M/S Jmd Industries v. Union of India & Ors.
Delhi HCW.P.(C)/10871/2024
Case brief
AI extract
What is this about?
The Delhi High Court set aside an order denying input tax credit to the petitioner under Section 16(4) of the CGST/DGST Acts. Not pressing the constitutional challenge, counsel sought remand to the Adjudicating Authority to reconsider the matter in light of recent amendments in the Finance (No.2) Act, 2024.
What did the court decide?
The impugned order is set aside and the matter is remanded to the Adjudicating Authority to consider the same in light of the enactment of the Finance (No.2) Act, 2024.