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        Case ID :
        GST

        HC ruled that pursuant to clause (5) of Section 16 inserted by...

        Tax Credits Restored: Section 16 Amendments Allow Retrospective Claims for Delayed Returns Filed Between June 2018-March 2019

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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 ruled that pursuant to clause (5) of Section 16 inserted by Finance (No.2) Act, 2024 and the circular dated 15.10.2024, the respondents' orders are set aside. The court directed respondents to permit petitioner's input tax credits for delayed returns filed during June 2018 to March 2019, effectively allowing retrospective tax credit claims despite initial administrative rejection. The judicial intervention ensures compliance with recent statutory amendments and provides relief to the taxpayer by mandating administrative reconsideration of previously denied input tax credit claims.
                                Note: It is a system-generated summary and is for quick reference only.
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