https://www.taxtmi.com/caselaws?id=763493 The HC allowed retrospective extension of the time limit for availing input tax credit under sub-Sections (5) and (6) of Section 16 of the CGST Act. Under the special procedure notified via Section 148, taxpayers may file rectification applications within six months from the notification date, i.e., until 15.04.2025. The petitioner was permitted to submit such an application, and the petition was disposed of accordingly. en-us Tue, 10 Dec 2024 00:00:00 +0530 Fri, 25 Jul 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763493 The HC allowed retrospective extension of the time limit for availing input tax credit under sub-Sections (5) and (6) of Section 16 of the CGST Act. Under the special procedure notified via Section 148, taxpayers may file rectification applications within six months from the notification date, i.e., until 15.04.2025. The petitioner was permitted to submit such an application, and the petition was disposed of accordingly. Case-Laws GST Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763493