https://www.taxtmi.com/forum/issue?id=119099 ITC claimed after the statutory cut off for March 2020 returns was disallowed via DRC 01 on the basis that Section 16(4) imposes a time bar for claiming ITC; High Courts have upheld the restriction and a Supreme Court challenge is pending, so current guidance is that remedies are limited though taxpayers may keep matters alive for possible future relief. en-us Tue, 07 May 2024 20:21:43 +0530 Fri, 24 Jan 2025 10:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119099 ITC claimed after the statutory cut off for March 2020 returns was disallowed via DRC 01 on the basis that Section 16(4) imposes a time bar for claiming ITC; High Courts have upheld the restriction and a Supreme Court challenge is pending, so current guidance is that remedies are limited though taxpayers may keep matters alive for possible future relief. Discussion-Forum GST Tue, 07 May 2024 20:21:43 +0530 https://www.taxtmi.com/forum/issue?id=119099