https://www.taxtmi.com/caselaws?id=785456 The article addresses reversal of an input tax credit (ITC) claim under Section 16(4) of the CGST Act, finding the ITC claim barred by limitation but falling within the period prescribed by Section 16(5); the impugned order is quashed insofar as it sustains the time-barred ITC denial, and the respondent is restrained from initiating proceedings based on limitation. Liberty is granted to the taxpayer to file a separate refund application, which the respondent must decide on merits and in accordance with law. The respondent is also directed to de-freeze any bank accounts frozen pursuant to the impugned order by intimating the bankers. 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 The article addresses reversal of an input tax credit (ITC) claim under Section 16(4) of the CGST Act, finding the ITC claim barred by limitation but falling within the period prescribed by Section 16(5); the impugned order is quashed insofar as it sustains the time-barred ITC denial, and the respondent is restrained from initiating proceedings based on limitation. Liberty is granted to the taxpayer to file a separate refund application, which the respondent must decide on merits and in accordance with law. The respondent is also directed to de-freeze any bank accounts frozen pursuant to the impugned order by intimating the bankers. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785456