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        GST

        HC allowed the writ petition, setting aside the appeal and...

        Input Tax Credit Claim Upheld: Section 16(4) Validates Retrospective Credit for Financial Years 2017-2021

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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.
                                HC allowed the writ petition, setting aside the appeal and assessment orders. The court held that under Section 16(4) of the CGST Act, the petitioner was entitled to claim input tax credit for Financial Years 2017-2018 through 2020-2021, which was previously rejected. The credit was sought within the prescribed timeline of 30.11.2021, specifically on 31.10.2019. The matter was remanded to the first respondent to issue a fresh assessment order in accordance with Section 16(5) of the CGST Act, ensuring compliance with statutory provisions governing input tax credit claims.
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