https://www.taxtmi.com/caselaws?id=799060 Section 16(5) confers a substantive entitlement to seek input tax credit without prescribing a period for filing a rectification application. Executive circulars imposing a six-month filing period operate only as directory guidance and cannot override or curtail that statutory entitlement. Rejection solely because the rectification application was filed after the circular-based period cannot stand. Article 226 may permit an extension of time in an appropriate case, unless the delay is exceptional, while the jurisdictional authority must determine the rectification claim on its merits. en-us Mon, 17 Aug 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799060 Section 16(5) confers a substantive entitlement to seek input tax credit without prescribing a period for filing a rectification application. Executive circulars imposing a six-month filing period operate only as directory guidance and cannot override or curtail that statutory entitlement. Rejection solely because the rectification application was filed after the circular-based period cannot stand. Article 226 may permit an extension of time in an appropriate case, unless the delay is exceptional, while the jurisdictional authority must determine the rectification claim on its merits. Case-Laws GST Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799060