Remanded
Hcc Samsung Joint Venture v. Union of India & Ors.
Delhi HCW.P.(C)/9737/2024
Case brief
AI extract
What is this about?
Petitioner challenged the constitutional validity of Section 16(4) of the CGST/DGST Act after its input tax credit claim was denied on account of delay. Following enactment of the Finance (No.2) Act, 2024 inserting Section 16(5), the petitioner did not press the constitutional challenge; the impugned order was set aside and the matter remanded to the Adjudicating Authority.
What did the court decide?
Impugned order dated 30.04.2024 denying input tax credit set aside; matter remanded to Adjudicating Authority to consider afresh in light of Finance (No.2) Act, 2024.