https://www.taxtmi.com/caselaws?id=766607 Retrospective amendment to Section 16(4) of the CGST Act was applied to a dispute over input tax credit claimed after the due date, and the impugned denial order could not be sustained in that light. The court noted that similar orders had already been quashed or set aside in connected matters, and the respondent did not dispute the earlier order relied on by the petitioner. The impugned order was set aside and the matter remitted for fresh consideration under the amended provision. en-us Thu, 30 Jan 2025 00:00:00 +0530 Thu, 16 Oct 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766607 Retrospective amendment to Section 16(4) of the CGST Act was applied to a dispute over input tax credit claimed after the due date, and the impugned denial order could not be sustained in that light. The court noted that similar orders had already been quashed or set aside in connected matters, and the respondent did not dispute the earlier order relied on by the petitioner. The impugned order was set aside and the matter remitted for fresh consideration under the amended provision. Case-Laws GST Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766607