https://www.taxtmi.com/caselaws?id=767101 The amended Section 16(5) of the GST law was applied to regularise input tax credit claims linked to GSTR-3B returns filed after the original due date, so the benefit of the amendment could not be denied on that ground alone. The court treated the extended cut-off date as curing the earlier timing defect for the relevant tax period and held that the taxpayer should be allowed to pursue rectification before the competent authority. The operative effect is that delayed filing, by itself, did not justify disallowance of input tax credit where the amended provision applied. en-us Thu, 06 Mar 2025 00:00:00 +0530 Tue, 30 Jun 2026 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767101 The amended Section 16(5) of the GST law was applied to regularise input tax credit claims linked to GSTR-3B returns filed after the original due date, so the benefit of the amendment could not be denied on that ground alone. The court treated the extended cut-off date as curing the earlier timing defect for the relevant tax period and held that the taxpayer should be allowed to pursue rectification before the competent authority. The operative effect is that delayed filing, by itself, did not justify disallowance of input tax credit where the amended provision applied. Case-Laws GST Thu, 06 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767101