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        Case ID :
        GST

        Retrospective relaxation of the time limit for claiming input...

        Retrospective input tax credit relief removes delayed-availment demand, while mismatch claims and consequential penalty require fresh adjudication

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Retrospective relaxation of the time limit for claiming input tax credit under section 16(5) can remove the section 16(4) impediment where returns for the relevant period were filed by 30 November 2021; accordingly, the delayed-availment demand for 2018-19 was quashed. Alleged GST short payment and excess credit arising from supplier-return mismatches require factual reconsideration, including verification of claimed voluntary payment and asserted insolvency proceedings involving the service provider. Consequential enhanced penalty depends on the surviving demand and therefore could not be sustained while the remaining issues required fresh adjudication.
                                Note: It is a system-generated summary and is for quick reference only.
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