Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
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Retrospective insertion of Section 16(5) of the CGST Act saved input tax credit claims for the specified financial years when returns were filed up to 30.11.2021, notwithstanding the limitation in Section 16(4). The High Court followed its earlier common order and quashed the impugned reversal to the extent it denied ITC solely on limitation, making that coercive action unsustainable on that ground alone. The Department's liberty was preserved to proceed in accordance with law on separate issues such as discrepancy, wrong availment, excess claim, or fake ITC, if any.
Retrospective insertion of Section 16(5) of the CGST Act saved input tax credit claims for the specified financial years when returns were filed up to 30.11.2021, notwithstanding the limitation in Section 16(4). The High Court followed its earlier common order and quashed the impugned reversal to the extent it denied ITC solely on limitation, making that coercive action unsustainable on that ground alone. The Department's liberty was preserved to proceed in accordance with law on separate issues such as discrepancy, wrong availment, excess claim, or fake ITC, if any.
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