https://www.taxtmi.com/forum/issue?id=120631 ITC for March 2022 was availed after the Section 16(4) time limit; department issued an SCN proposing recovery under Section 73 with interest under Section 50 and penalty under Section 122. Administrative relief was only extended to earlier years and does not cover FY 2021-22, so the time-bar under Section 16(4) applies; sufficient electronic credit ledger balance after late availment does not negate the initial violation. en-us Tue, 02 Dec 2025 16:44:13 +0530 Sat, 06 Dec 2025 14:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120631 ITC for March 2022 was availed after the Section 16(4) time limit; department issued an SCN proposing recovery under Section 73 with interest under Section 50 and penalty under Section 122. Administrative relief was only extended to earlier years and does not cover FY 2021-22, so the time-bar under Section 16(4) applies; sufficient electronic credit ledger balance after late availment does not negate the initial violation. Discussion-Forum GST Tue, 02 Dec 2025 16:44:13 +0530 https://www.taxtmi.com/forum/issue?id=120631