https://www.taxtmi.com/caselaws?id=792778 Retrospective insertion of Section 16(5) of the CGST Act extended the time limit for specified financial years and permitted input tax credit to be availed in returns filed up to 30.11.2021, notwithstanding the limitation under Section 16(4). On that basis, reversal of credit solely as time-barred under Section 16(4) could not be sustained. The Madras High Court therefore quashed the impugned order to the extent it denied input tax credit on limitation grounds. en-us Fri, 09 Jan 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792778 Retrospective insertion of Section 16(5) of the CGST Act extended the time limit for specified financial years and permitted input tax credit to be availed in returns filed up to 30.11.2021, notwithstanding the limitation under Section 16(4). On that basis, reversal of credit solely as time-barred under Section 16(4) could not be sustained. The Madras High Court therefore quashed the impugned order to the extent it denied input tax credit on limitation grounds. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792778