https://www.taxtmi.com/caselaws?id=788548 The amendment inserting Section 16(5) of the CGST Act was treated as retrospectively extending the time to claim input tax credit for invoices or debit notes relating to the specified financial years, where the Section 39 return was filed up to 30.11.2021. As the amended framework and supporting notification and circular governed the claim, the limitation under Section 16(4) could not sustain reversal of credit falling within the extended period. The Madras HC therefore quashed the impugned order to that extent and restrained the Department from proceeding further on the same limitation issue. en-us Fri, 20 Feb 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788548 The amendment inserting Section 16(5) of the CGST Act was treated as retrospectively extending the time to claim input tax credit for invoices or debit notes relating to the specified financial years, where the Section 39 return was filed up to 30.11.2021. As the amended framework and supporting notification and circular governed the claim, the limitation under Section 16(4) could not sustain reversal of credit falling within the extended period. The Madras HC therefore quashed the impugned order to that extent and restrained the Department from proceeding further on the same limitation issue. Case-Laws GST Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788548