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.

[Sadanand Bulbule]

Dear Sir

Please peruse Issue ID No.119082. There is huge discussion on the subject under query.

[KASTURI SETHI]

It is an open secret that the matter is sub judice with the Hon'ble Supreme Court. The Supreme Court is very very strict regarding time bar limitations.

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.