https://www.taxtmi.com/caselaws?id=789433 Amended Section 16 of the CGST Act, by extending the time limit for availing Input Tax Credit for specified financial years up to 30 November 2021, displaced the objection based on the earlier time bar under Section 16(4) to that extent. The petitioner was therefore entitled to Input Tax Credit for the relevant period, and the demand founded on the expired limitation could not be sustained in full. The Order-in-Original was set aside, while the petitioner accepted liability to pay the excess utilised amount and interest within 30 days. en-us Mon, 06 Apr 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789433 Amended Section 16 of the CGST Act, by extending the time limit for availing Input Tax Credit for specified financial years up to 30 November 2021, displaced the objection based on the earlier time bar under Section 16(4) to that extent. The petitioner was therefore entitled to Input Tax Credit for the relevant period, and the demand founded on the expired limitation could not be sustained in full. The Order-in-Original was set aside, while the petitioner accepted liability to pay the excess utilised amount and interest within 30 days. Case-Laws GST Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789433