https://www.taxtmi.com/caselaws?id=763860 The HP HC comprising Acting CJ and another Justice addressed writ petitions regarding Input Tax Credit availment under CGST Act. The court examined Section 16(4) limitations and noted retrospective amendment inserting sub-section (5) effective July 1, 2017. The court held petitioners entitled to avail ITC for GSTR-3B filings for FY 2017-18 to 2020-21 if filed by November 30, 2021. Orders contradicting this entitlement were quashed. Petitioners granted liberty to avail benefits under Circular No. 237/31/2024-GST dated October 15, 2024. All petitions and applications disposed of accordingly. en-us Thu, 28 Nov 2024 00:00:00 +0530 Wed, 25 Jun 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763860 The HP HC comprising Acting CJ and another Justice addressed writ petitions regarding Input Tax Credit availment under CGST Act. The court examined Section 16(4) limitations and noted retrospective amendment inserting sub-section (5) effective July 1, 2017. The court held petitioners entitled to avail ITC for GSTR-3B filings for FY 2017-18 to 2020-21 if filed by November 30, 2021. Orders contradicting this entitlement were quashed. Petitioners granted liberty to avail benefits under Circular No. 237/31/2024-GST dated October 15, 2024. All petitions and applications disposed of accordingly. Case-Laws GST Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763860