https://www.taxtmi.com/caselaws?id=762183 The HC disposed of the writ petition concerning denial of input tax credit for three months in assessment year 2018-19. The Court acknowledged provisions of Section 16(5) of CGST Act and Central Government circular allowing rectification applications. The petitioner was held entitled to file rectification application within stipulated timeframe for consideration of input tax credit claim made in returns. The rectification would be considered per Section 16(5) provisions and Government circular directions, affirming taxpayer's right to seek rectification of wrongly denied input tax credits. en-us Wed, 20 Nov 2024 00:00:00 +0530 Fri, 27 Jun 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762183 The HC disposed of the writ petition concerning denial of input tax credit for three months in assessment year 2018-19. The Court acknowledged provisions of Section 16(5) of CGST Act and Central Government circular allowing rectification applications. The petitioner was held entitled to file rectification application within stipulated timeframe for consideration of input tax credit claim made in returns. The rectification would be considered per Section 16(5) provisions and Government circular directions, affirming taxpayer's right to seek rectification of wrongly denied input tax credits. Case-Laws GST Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762183