https://www.taxtmi.com/caselaws?id=763860 Retrospective insertion of Section 16(5) into the CGST Act was applied to allow input tax credit claims for GSTR-3B returns relating to financial years 2017-18 to 2020-21. Because the petitioners had filed the returns on or before 30.11.2021, the earlier limitation objection under Section 16(4) could not defeat their entitlement. The contrary orders were quashed and set aside, and the petitioners were held entitled to avail the input tax credit under the amended regime. 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 Retrospective insertion of Section 16(5) into the CGST Act was applied to allow input tax credit claims for GSTR-3B returns relating to financial years 2017-18 to 2020-21. Because the petitioners had filed the returns on or before 30.11.2021, the earlier limitation objection under Section 16(4) could not defeat their entitlement. The contrary orders were quashed and set aside, and the petitioners were held entitled to avail the input tax credit under the amended regime. Case-Laws GST Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763860