https://www.taxtmi.com/caselaws?id=766784 The HC quashed the impugned order insofar as it disallowed input tax credit (ITC) barred by limitation under Section 16(4) of the CGST Act, holding that petitioners are entitled to avail ITC for returns (FY 2017-18 to 2020-21) within the period prescribed by newly inserted Section 16(5) (retrospective from 01.07.2017) and restrained the department from initiating any proceedings against the petitioners on the limitation issue. The petition was allowed. en-us Thu, 20 Feb 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766784 The HC quashed the impugned order insofar as it disallowed input tax credit (ITC) barred by limitation under Section 16(4) of the CGST Act, holding that petitioners are entitled to avail ITC for returns (FY 2017-18 to 2020-21) within the period prescribed by newly inserted Section 16(5) (retrospective from 01.07.2017) and restrained the department from initiating any proceedings against the petitioners on the limitation issue. The petition was allowed. Case-Laws GST Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766784