ABE Security Mechanics Private Limited Vs Superintendent of Central Tax (Karnataka High Court)
Date: April 21, 2026
Subject Matter
Input Tax Credit Claims Filed Before November 30, 2021, Valid for Specified Financial Years
Summary
The High Court set aside the Order-in-Original and Show Cause Notice, ruling that the petitioner is entitled to claim Input Tax Credit (ITC). This decision is based on the retrospective amendment introducing Section 16(5) of the CGST Act, which overr…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT Sri Aravind Chavan, learned counsel accepts notice for the respondents. 2. The petitioner has challenged the Order-in-Original passed by the respondent Authority at Annexure- 1 6 1 dated 22.02.2024 as well as the Show Cause Notice at Annexure- 1 A 1 dated 05.12.2023. 3. The petitioner submits that the appeal against such order came to be reje…