https://www.taxtmi.com/caselaws?id=796965 Section 16(5) grants retrospective entitlement to input tax credit where returns for the relevant tax periods were filed before its prescribed cut-off. Failure to apply for rectification within a time limit set by an administrative circular does not defeat that statutory entitlement. Input tax credit must therefore be considered for an assessee meeting the filing cut-off under Section 16(5), notwithstanding delayed return filing or non-compliance with the circular's rectification timeline. en-us Tue, 28 Jul 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796965 Section 16(5) grants retrospective entitlement to input tax credit where returns for the relevant tax periods were filed before its prescribed cut-off. Failure to apply for rectification within a time limit set by an administrative circular does not defeat that statutory entitlement. Input tax credit must therefore be considered for an assessee meeting the filing cut-off under Section 16(5), notwithstanding delayed return filing or non-compliance with the circular's rectification timeline. Case-Laws GST Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796965