https://www.taxtmi.com/article/detailed?id=15099 Registered taxpayers may claim Input Tax Credit for FYs 2017 18 to 2020 21 where GSTR 3B returns were filed on or before 30 November 2021; assessment orders denying ITC solely on limitation grounds were quashed, recovery restrained, and refunds/re credits ordered, while tax authorities remain entitled to examine non limitation defects such as fake invoices or excess claims. en-us Wed, 17 Sep 2025 10:15:20 +0530 Wed, 17 Sep 2025 12:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15099 Registered taxpayers may claim Input Tax Credit for FYs 2017 18 to 2020 21 where GSTR 3B returns were filed on or before 30 November 2021; assessment orders denying ITC solely on limitation grounds were quashed, recovery restrained, and refunds/re credits ordered, while tax authorities remain entitled to examine non limitation defects such as fake invoices or excess claims. Articles Goods and Services Tax - GST Wed, 17 Sep 2025 10:15:20 +0530 https://www.taxtmi.com/article/detailed?id=15099