https://www.taxtmi.com/caselaws?id=800130 Retrospective Section 16(5) preserves input tax credit for specified financial years when taken through a Section 39 return filed by the prescribed deadline, notwithstanding the former Section 16(4) time limit. GSTR-3B constitutes a Section 39 return, and availment through it differs from later utilisation of credit. Errors or non-carry-forward in GSTR-9 or GSTR-9C do not by themselves negate credit already availed. Section 75(7) prevents a limitation-based demand from being sustained on fresh Section 16(2) grounds absent from the show-cause notice. The special rectification procedure does not displace substantive entitlement, while interest and penalty require underlying wrongful availment or liability. en-us Tue, 29 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800130 Retrospective Section 16(5) preserves input tax credit for specified financial years when taken through a Section 39 return filed by the prescribed deadline, notwithstanding the former Section 16(4) time limit. GSTR-3B constitutes a Section 39 return, and availment through it differs from later utilisation of credit. Errors or non-carry-forward in GSTR-9 or GSTR-9C do not by themselves negate credit already availed. Section 75(7) prevents a limitation-based demand from being sustained on fresh Section 16(2) grounds absent from the show-cause notice. The special rectification procedure does not displace substantive entitlement, while interest and penalty require underlying wrongful availment or liability. Case-Laws GST Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800130