TaxTMI 
TaxTMI 
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.
Late claim of ITC -16(4)
02 May 2024 
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Late claim of input tax credit faces time bar scrutiny and risks denial due to strict limitation principles.
Late claim of input tax credit for March 2020 was disallowed in adjudication as time barred; the core question is whether such an untimely ITC claim can be sustained on appeal given statutory limitation rules and recent stringent judicial treatment of limitation periods. (AI Summary)
Late claim of input tax credit for March 2020 was disallowed in adjudication as time barred; the core question is whether such an untimely ITC claim can be sustained on appeal given statutory limitation rules and recent stringent judicial treatment of limitation periods. (AI Summary)