https://www.taxtmi.com/caselaws?id=784745 Denial and reversal of input tax credit (ITC) solely on the ground of limitation under s.16(4) CGST Act was in issue. Relying on its earlier decision and the retrospective insertion of s.16(5) (effective from 01.07.2017), the HC held that ITC could not be denied where the relevant GSTR-3B for FYs 2017-18 to 2020-21 was filed on or before 30.11.2021 within the extended statutory window. Consequently, the assessment order was quashed to the extent it disallowed ITC as time-barred under s.16(4) despite being permissible under s.16(5), the Department was restrained from initiating limitation-based proceedings under that order, and the matter was remanded. en-us Wed, 07 Jan 2026 00:00:00 +0530 Sat, 10 Jan 2026 08:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784745 Denial and reversal of input tax credit (ITC) solely on the ground of limitation under s.16(4) CGST Act was in issue. Relying on its earlier decision and the retrospective insertion of s.16(5) (effective from 01.07.2017), the HC held that ITC could not be denied where the relevant GSTR-3B for FYs 2017-18 to 2020-21 was filed on or before 30.11.2021 within the extended statutory window. Consequently, the assessment order was quashed to the extent it disallowed ITC as time-barred under s.16(4) despite being permissible under s.16(5), the Department was restrained from initiating limitation-based proceedings under that order, and the matter was remanded. Case-Laws GST Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784745