https://www.taxtmi.com/caselaws?id=768823 Input tax credit denied solely for availing credit after the earlier cut-off under section 16(4) of the Central Goods and Services Tax Act, 2017 could not be sustained where a subsequent retrospective amendment, effective from 01.07.2017, and a clarificatory notification and circular extended the time limit in covered cases. The Sikkim HC noted that Notification No. 17/2024-Central Tax and Circular No. 237/31/2024-GST clarified the retrospective operation of the newly inserted sub-sections of section 16. On that basis, the prior denial of credit was no longer maintainable and the impugned demand order was set aside. en-us Fri, 11 Apr 2025 00:00:00 +0530 Wed, 19 Nov 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768823 Input tax credit denied solely for availing credit after the earlier cut-off under section 16(4) of the Central Goods and Services Tax Act, 2017 could not be sustained where a subsequent retrospective amendment, effective from 01.07.2017, and a clarificatory notification and circular extended the time limit in covered cases. The Sikkim HC noted that Notification No. 17/2024-Central Tax and Circular No. 237/31/2024-GST clarified the retrospective operation of the newly inserted sub-sections of section 16. On that basis, the prior denial of credit was no longer maintainable and the impugned demand order was set aside. Case-Laws GST Fri, 11 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768823