https://www.taxtmi.com/caselaws?id=767910 Input tax credit disallowed for delayed GSTR-3B filing was later brought within the amended section 16(5), inserted by the West Bengal GST Amendment Act, 2024 with retrospective effect from 1 July 2017. The retrospective extension of the cut-off date removed the earlier penal consequence for the relevant period, so the prior disallowance could not stand as an absolute bar. The assessee was permitted to invoke the statutory rectification mechanism before the competent authority to seek relief in light of the amended provision. en-us Thu, 27 Feb 2025 00:00:00 +0530 Wed, 04 Jun 2025 20:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767910 Input tax credit disallowed for delayed GSTR-3B filing was later brought within the amended section 16(5), inserted by the West Bengal GST Amendment Act, 2024 with retrospective effect from 1 July 2017. The retrospective extension of the cut-off date removed the earlier penal consequence for the relevant period, so the prior disallowance could not stand as an absolute bar. The assessee was permitted to invoke the statutory rectification mechanism before the competent authority to seek relief in light of the amended provision. Case-Laws GST Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767910