Sep 26, 2025
GST appeal remanded as retrospective amendment to Section 16(5) allowed ITC till November 30, 2021, overriding earlier disallowance under Section 16(4).
Case Summary Case Title: Shiv Construction Company (Axaykumar Pravinbhai Desai, Partner) v. The Additional Commissioner (Appeals)Court: High Court of Gujarat at AhmedabadPetition Number: R/Special Civil Application No. 14194 of 2024Date of Judgement: 11 December 2024Category of Dispute: Input Tax Credit (ITC) – time limit under Section 16(4)Relevant Sections: Section 16(4) & Section 16(5) of the…