https://www.taxtmi.com/caselaws?id=769601 Amendments extending the time to claim input tax credit under the West Bengal GST framework were treated as overriding the earlier filing deadline for the relevant financial years. Because the returns were filed within the extended period, the bar under Section 16(4) did not apply, and the reversal of input tax credit with interest under Section 50 was not sustainable. The order passed under Section 73 could therefore not be enforced and was set aside and quashed in favour of the assessee. en-us Mon, 21 Apr 2025 00:00:00 +0530 Mon, 28 Apr 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769601 Amendments extending the time to claim input tax credit under the West Bengal GST framework were treated as overriding the earlier filing deadline for the relevant financial years. Because the returns were filed within the extended period, the bar under Section 16(4) did not apply, and the reversal of input tax credit with interest under Section 50 was not sustainable. The order passed under Section 73 could therefore not be enforced and was set aside and quashed in favour of the assessee. Case-Laws GST Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769601