https://www.taxtmi.com/caselaws?id=800054 Amended Section 16(4) of the GST enactments, effective from 27 September 2024, regularises belated availment of input tax credit. Credit eligibility remains subject to compliance with all other applicable statutory and rule-based conditions. Demands concerning delayed input tax credit availment require fresh adjudication under the amended provision. Fresh adjudication of demands unrelated to Section 16(4) is conditional on payment of 50% of the disputed tax in cash and submission of a reply supported by relevant material. en-us Wed, 09 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800054 Amended Section 16(4) of the GST enactments, effective from 27 September 2024, regularises belated availment of input tax credit. Credit eligibility remains subject to compliance with all other applicable statutory and rule-based conditions. Demands concerning delayed input tax credit availment require fresh adjudication under the amended provision. Fresh adjudication of demands unrelated to Section 16(4) is conditional on payment of 50% of the disputed tax in cash and submission of a reply supported by relevant material. Case-Laws GST Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800054