https://www.taxtmi.com/caselaws?id=440953 Input tax credit under GST is a statutory concession and must be claimed strictly within the conditions and time limit prescribed by section 16(4). The Court held that this limitation is not unconstitutional under Articles 14, 19(1)(g) or 300-A, and that section 16(2) does not override section 16(4) because the provisions operate in different fields. Acceptance of belated GSTR-3B returns with late fee does not extend or waive the statutory cut-off for availing credit. The challenge based on absence of proper notice or hearing also failed, as the objections were considered and rejected. en-us Tue, 18 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440953 Input tax credit under GST is a statutory concession and must be claimed strictly within the conditions and time limit prescribed by section 16(4). The Court held that this limitation is not unconstitutional under Articles 14, 19(1)(g) or 300-A, and that section 16(2) does not override section 16(4) because the provisions operate in different fields. Acceptance of belated GSTR-3B returns with late fee does not extend or waive the statutory cut-off for availing credit. The challenge based on absence of proper notice or hearing also failed, as the objections were considered and rejected. Case-Laws GST Tue, 18 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440953