https://www.taxtmi.com/caselaws?id=778486 HC quashed the impugned order insofar as it denied the petitioners' claim for input tax credit (ITC) as barred by limitation under Section 16(4) of the CGST Act, finding the claim fell within the period prescribed by Section 16(5). The respondent department is restrained from initiating proceedings against the petitioners based on the limitation issue, and directed to take immediate steps to de-freeze the petitioners' bank accounts. Petition allowed. en-us Thu, 21 Aug 2025 00:00:00 +0530 Wed, 17 Sep 2025 10:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778486 HC quashed the impugned order insofar as it denied the petitioners' claim for input tax credit (ITC) as barred by limitation under Section 16(4) of the CGST Act, finding the claim fell within the period prescribed by Section 16(5). The respondent department is restrained from initiating proceedings against the petitioners based on the limitation issue, and directed to take immediate steps to de-freeze the petitioners' bank accounts. Petition allowed. Case-Laws GST Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778486