https://www.taxtmi.com/caselaws?id=790660 The retrospective insertion of section 16(5) of the CGST Act was treated as overriding the restriction in section 16(4) for specified invoices and debit notes, extending the period to avail input tax credit up to 30.11.2021 for the relevant financial years. Because the returns were filed within that extended period, disallowance of credit only on the basis of limitation under section 16(4) was not sustainable. The petitioner's input tax credit claim was therefore required to be reconsidered under section 16(5), and the rejection orders were set aside with remand for fresh adjudication. en-us Wed, 22 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790660 The retrospective insertion of section 16(5) of the CGST Act was treated as overriding the restriction in section 16(4) for specified invoices and debit notes, extending the period to avail input tax credit up to 30.11.2021 for the relevant financial years. Because the returns were filed within that extended period, disallowance of credit only on the basis of limitation under section 16(4) was not sustainable. The petitioner's input tax credit claim was therefore required to be reconsidered under section 16(5), and the rejection orders were set aside with remand for fresh adjudication. Case-Laws GST Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790660