https://www.taxtmi.com/caselaws?id=785460 Challenge to time limit for claiming input tax credit under Section 16(4) of the CGST/APGST framework and the effect of subsequent insertion of Section 16(5) and related CBIC guidance; the amendment and administrative circular alter the temporal availability of ITC and require fresh adjudication of earlier decisions. The appellate order impugned was set aside and remitted for reconsideration in light of the statutory amendment and CBIC Circular dated 15.10.2024, with direction to decide the revenue appeal afresh within four months after parties appear and furnish an authenticated copy of the remand order. en-us Wed, 21 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785460 Challenge to time limit for claiming input tax credit under Section 16(4) of the CGST/APGST framework and the effect of subsequent insertion of Section 16(5) and related CBIC guidance; the amendment and administrative circular alter the temporal availability of ITC and require fresh adjudication of earlier decisions. The appellate order impugned was set aside and remitted for reconsideration in light of the statutory amendment and CBIC Circular dated 15.10.2024, with direction to decide the revenue appeal afresh within four months after parties appear and furnish an authenticated copy of the remand order. Case-Laws GST Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785460