https://www.taxtmi.com/caselaws?id=761790 The amended Section 16(5) of the CGST Act, inserted by the Finance (No. 2) Act, 2024, extended input tax credit entitlement for specified invoices or debit notes where the return under Section 39 was filed up to 30.11.2021. As the petitioner's invoice/debit note related to FY 2018-19 and was stated to have been submitted before that date, the claim fell within the amended provision and had to be reconsidered accordingly. Coercive action under the earlier order was also prohibited while the claim was being examined under the amendment. en-us Wed, 21 Aug 2024 00:00:00 +0530 Sat, 16 Nov 2024 08:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761790 The amended Section 16(5) of the CGST Act, inserted by the Finance (No. 2) Act, 2024, extended input tax credit entitlement for specified invoices or debit notes where the return under Section 39 was filed up to 30.11.2021. As the petitioner's invoice/debit note related to FY 2018-19 and was stated to have been submitted before that date, the claim fell within the amended provision and had to be reconsidered accordingly. Coercive action under the earlier order was also prohibited while the claim was being examined under the amendment. Case-Laws GST Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761790