https://www.taxtmi.com/caselaws?id=461624 Denial of input tax credit under the time restriction in Section 16(4) could not stand where the impugned order failed to consider the later inserted Section 16(5), which extended the claim period for the specified financial years. The High Court noted that the petitioner's entitlement had to be examined in light of the amended provision, and the authority was required to reconsider the claim after hearing the petitioner. The impugned order was therefore set aside to the extent of the denial of input tax credit, and fresh orders were directed on reconsideration. en-us Wed, 06 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461624 Denial of input tax credit under the time restriction in Section 16(4) could not stand where the impugned order failed to consider the later inserted Section 16(5), which extended the claim period for the specified financial years. The High Court noted that the petitioner's entitlement had to be examined in light of the amended provision, and the authority was required to reconsider the claim after hearing the petitioner. The impugned order was therefore set aside to the extent of the denial of input tax credit, and fresh orders were directed on reconsideration. Case-Laws GST Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461624