https://www.taxtmi.com/caselaws?id=774069 The HC set aside orders by the proper officer and appellate authority that partially rejected petitioner's input tax credit refund claim for FY 2017-18 supplies filed in July-September 2019. The authorities erroneously relied on Section 16(4) time limits without considering retrospectively inserted Section 16(5) of WBGST/CGST Act 2017, which extended ITC claiming period until November 2021 for FY 2017-18 through 2020-21. The matter was remanded for re-adjudication considering the retrospective amendment's effect on the extended timeline. en-us Wed, 25 Jun 2025 00:00:00 +0530 Wed, 02 Jul 2025 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774069 The HC set aside orders by the proper officer and appellate authority that partially rejected petitioner's input tax credit refund claim for FY 2017-18 supplies filed in July-September 2019. The authorities erroneously relied on Section 16(4) time limits without considering retrospectively inserted Section 16(5) of WBGST/CGST Act 2017, which extended ITC claiming period until November 2021 for FY 2017-18 through 2020-21. The matter was remanded for re-adjudication considering the retrospective amendment's effect on the extended timeline. Case-Laws GST Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774069