https://www.taxtmi.com/caselaws?id=767556 Denial of input tax credit for 2018-19 could not be sustained where the claim was rejected without considering the extended time limit under Section 16(5) of the CGST/SGST Act. The petitioner had asserted compliance with that extended period, so the authority was required to examine Section 16(5) before refusing credit under Section 16(4). The rejection was therefore set aside to that extent, and the competent authority was directed to reconsider the claim afresh after hearing the petitioner. en-us Fri, 07 Mar 2025 00:00:00 +0530 Tue, 11 Nov 2025 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767556 Denial of input tax credit for 2018-19 could not be sustained where the claim was rejected without considering the extended time limit under Section 16(5) of the CGST/SGST Act. The petitioner had asserted compliance with that extended period, so the authority was required to examine Section 16(5) before refusing credit under Section 16(4). The rejection was therefore set aside to that extent, and the competent authority was directed to reconsider the claim afresh after hearing the petitioner. Case-Laws GST Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767556