https://www.taxtmi.com/caselaws?id=797973 Section 16(5) grants input tax credit entitlement for specified financial years where the relevant return was filed by 30 November 2021, but does not prescribe a deadline for applying for that benefit. Notification No. 22/2024-Central Tax prescribes a six-month rectification period under the special-procedure power in Section 148. The central issue is whether that procedure contains adequate safeguards, particularly a mechanism to extend the period where sufficient cause prevents timely application. Absence of an extension mechanism may defeat the statutory benefit under Section 16(5). Notice has been issued to newly added respondents for further consideration. en-us Fri, 28 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797973 Section 16(5) grants input tax credit entitlement for specified financial years where the relevant return was filed by 30 November 2021, but does not prescribe a deadline for applying for that benefit. Notification No. 22/2024-Central Tax prescribes a six-month rectification period under the special-procedure power in Section 148. The central issue is whether that procedure contains adequate safeguards, particularly a mechanism to extend the period where sufficient cause prevents timely application. Absence of an extension mechanism may defeat the statutory benefit under Section 16(5). Notice has been issued to newly added respondents for further consideration. Case-Laws GST Fri, 28 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797973