https://www.taxtmi.com/caselaws?id=798250 Retrospective operation of Section 16(5) of the CGST Act preserves input tax credit for eligible taxpayers who furnished returns by the stipulated cut-off date, notwithstanding the limitation in Section 16(4). Its non obstante clause gives the statutory entitlement priority over a notification-based rectification deadline. Where an assessment-order appeal had already been filed and decided before the amendment, the prescribed rectification mechanism does not apply. Input tax credit remains subject to satisfaction of other eligibility conditions. en-us Tue, 04 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798250 Retrospective operation of Section 16(5) of the CGST Act preserves input tax credit for eligible taxpayers who furnished returns by the stipulated cut-off date, notwithstanding the limitation in Section 16(4). Its non obstante clause gives the statutory entitlement priority over a notification-based rectification deadline. Where an assessment-order appeal had already been filed and decided before the amendment, the prescribed rectification mechanism does not apply. Input tax credit remains subject to satisfaction of other eligibility conditions. Case-Laws GST Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798250