Late claim of ITC -16(4)

[SUSHIL BANSAL]

Dear Experts,

March 2020 3B filed on 26.11.2020.In adjudication the ITC disallowed being not claimed within the time allowed u/s 16(4). Any good contents /case laws to pleade the matter in appeal.

AI Summary

Discussion on Appealing Late ITC Claim Disallowed Under GST Section 16(4); Supreme Court's Strict Time Limit Stance A participant in a discussion forum inquired about appealing a disallowed Input Tax Credit (ITC) claim due to late filing under section 16(4) of the Goods and Services Tax (GST) regulations. The claim was related to a March 2020 3B return filed on November 26, 2020. One respondent referred to a detailed discussion on a related issue, while another highlighted that the matter is currently under consideration by the Supreme Court, which is known for its strict stance on time limitations.