https://www.taxtmi.com/caselaws?id=785456 Section 16(5) of the CGST Act retrospectively permits registered persons to claim input tax credit for invoices or debit notes relating to FYs 2017-18 to 2020-21 through returns filed up to 30 November 2021. Input tax credit within that extended period cannot be denied solely under the limitation in Section 16(4). Departmental reversals based exclusively on that limitation are subject to quashing to the extent they concern eligible claims. Consequential relief may include restraining recovery, de-freezing bank accounts and refunding or adjusting amounts in electronic cash or credit ledgers. en-us Fri, 09 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785456 Section 16(5) of the CGST Act retrospectively permits registered persons to claim input tax credit for invoices or debit notes relating to FYs 2017-18 to 2020-21 through returns filed up to 30 November 2021. Input tax credit within that extended period cannot be denied solely under the limitation in Section 16(4). Departmental reversals based exclusively on that limitation are subject to quashing to the extent they concern eligible claims. Consequential relief may include restraining recovery, de-freezing bank accounts and refunding or adjusting amounts in electronic cash or credit ledgers. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785456