https://www.taxtmi.com/caselaws?id=766292 The HC quashed the impugned order dated 26.02.2021 insofar as it denied input tax credit (ITC) claims barred by limitation under Section 16(4) of the CGST Act, holding petitioners entitled to avail ITC for GSTR-3B filings relating to FYs 2017-18 through 2020-21 within the period prescribed by the retrospectively inserted Section 16(5) (on or before 30.11.2021). The respondent-Department was restrained from initiating proceedings against the petitioners based on the limitation issue. Petition allowed. en-us Fri, 14 Feb 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766292 The HC quashed the impugned order dated 26.02.2021 insofar as it denied input tax credit (ITC) claims barred by limitation under Section 16(4) of the CGST Act, holding petitioners entitled to avail ITC for GSTR-3B filings relating to FYs 2017-18 through 2020-21 within the period prescribed by the retrospectively inserted Section 16(5) (on or before 30.11.2021). The respondent-Department was restrained from initiating proceedings against the petitioners based on the limitation issue. Petition allowed. Case-Laws GST Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766292