https://www.taxtmi.com/caselaws?id=786801 Retrospective insertion of Sections 16(5) and 16(6) into the GST enactments meant that input tax credit could not be denied solely because it was claimed after the original time limit under Section 16(4). The Madras HC held that the limitation-based denial could not survive on that ground alone and set aside the adjudication to that extent. It also required the assessing authority to reconsider the claim on the remaining statutory conditions, since eligibility for credit still depended on compliance with the other requirements in fact and law. The matter was remanded for fresh decision on those unresolved issues. en-us Fri, 06 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786801 Retrospective insertion of Sections 16(5) and 16(6) into the GST enactments meant that input tax credit could not be denied solely because it was claimed after the original time limit under Section 16(4). The Madras HC held that the limitation-based denial could not survive on that ground alone and set aside the adjudication to that extent. It also required the assessing authority to reconsider the claim on the remaining statutory conditions, since eligibility for credit still depended on compliance with the other requirements in fact and law. The matter was remanded for fresh decision on those unresolved issues. Case-Laws GST Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786801