https://www.taxtmi.com/caselaws?id=790947 Retrospective Section 16(5) of the CGST Act, inserted by the Finance (No. 2) Act, 2024, overrides the earlier time bar in Section 16(4) for specified financial years where the return under Section 39 was filed up to 30 November 2021. Input tax credit claims falling within that extended window cannot be rejected solely for delay under the pre-amendment restriction. The article notes that a tax order denying credit only on limitation grounds, where the returns were filed within the amended period, should be reconsidered in light of the retrospective provision, and the department's clarification is consistent with that interpretation. en-us Wed, 22 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790947 Retrospective Section 16(5) of the CGST Act, inserted by the Finance (No. 2) Act, 2024, overrides the earlier time bar in Section 16(4) for specified financial years where the return under Section 39 was filed up to 30 November 2021. Input tax credit claims falling within that extended window cannot be rejected solely for delay under the pre-amendment restriction. The article notes that a tax order denying credit only on limitation grounds, where the returns were filed within the amended period, should be reconsidered in light of the retrospective provision, and the department's clarification is consistent with that interpretation. Case-Laws GST Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790947