https://www.taxtmi.com/caselaws?id=767097 The amended provision inserting section 16(5) was treated as extending the cut-off date and removing the adverse consequence attached to late filing for the relevant financial years, allowing the input tax credit claim to be regularised. Because the disallowance was made solely on the ground that GSTR-3B returns were filed after the due date, the petitioner was entitled to seek rectification of the disallowance order before the appropriate authority. en-us Wed, 05 Mar 2025 00:00:00 +0530 Wed, 19 Nov 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767097 The amended provision inserting section 16(5) was treated as extending the cut-off date and removing the adverse consequence attached to late filing for the relevant financial years, allowing the input tax credit claim to be regularised. Because the disallowance was made solely on the ground that GSTR-3B returns were filed after the due date, the petitioner was entitled to seek rectification of the disallowance order before the appropriate authority. Case-Laws GST Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767097