https://www.taxtmi.com/caselaws?id=799070 Section 16(5) changed the statutory time limits for filing returns and availing input tax credit. Consequently, input tax credit cannot be rejected solely because the relevant returns were filed belatedly where the amended provision governs the claim. Rejection founded only on delayed return filing is unsustainable, and the input tax credit claim must be reconsidered in accordance with the revised statutory time limits. en-us Fri, 28 Aug 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799070 Section 16(5) changed the statutory time limits for filing returns and availing input tax credit. Consequently, input tax credit cannot be rejected solely because the relevant returns were filed belatedly where the amended provision governs the claim. Rejection founded only on delayed return filing is unsustainable, and the input tax credit claim must be reconsidered in accordance with the revised statutory time limits. Case-Laws GST Fri, 28 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799070