https://www.taxtmi.com/caselaws?id=777028 HC allowed the writ petition, quashed the impugned recovery orders and held petitioners entitled to avail input tax credit for GSTR-3B filings for FYs 2017-18 to 2020-21, provided claims were made on or before 30.11.2021. The court followed its earlier decision and reasoned that the amendment inserting section 16(5) to the CGST Act, effective retrospectively from 01.07.2017, permits recovery proceedings to be dropped where ITC availing is within the amended timeline. en-us Wed, 02 Jul 2025 00:00:00 +0530 Fri, 22 Aug 2025 16:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777028 HC allowed the writ petition, quashed the impugned recovery orders and held petitioners entitled to avail input tax credit for GSTR-3B filings for FYs 2017-18 to 2020-21, provided claims were made on or before 30.11.2021. The court followed its earlier decision and reasoned that the amendment inserting section 16(5) to the CGST Act, effective retrospectively from 01.07.2017, permits recovery proceedings to be dropped where ITC availing is within the amended timeline. Case-Laws GST Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777028