Retrospective amendment to input tax credit limits under GST led to setting aside a denial order for fresh review.

Retrospective amendment to Section 16(4) of the CGST Act was applied to a dispute over input tax credit claimed after the due date, and the impugned denial order could not be sustained in that light. The court noted that similar orders had already been quashed or set aside in connected matters, and the respondent did not dispute the earlier order relied on by the petitioner. The impugned order was set aside and the matter remitted for fresh consideration under the amended provision.

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Issues: Whether the impugned order denying input tax credit after the due date could stand in view of the retrospective amendment to Section 16(4) of the Central Goods and Services Tax Act, 2017.

Analysis: The dispute concerned availing of input tax credit after the due date. The retrospective amendment to Section 16(4) of the Central Goods and Services Tax Act, 2017 was taken note of, and similar orders had already been quashed or set aside in connected matters. The respondent did not dispute the earlier order relied upon by the petitioner.

Conclusion: The impugned order was set aside and the matter was remitted to the respondent for fresh consideration in accordance with the amended provision.

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