https://www.taxtmi.com/caselaws?id=472253 Section 16(5), retrospectively effective from 1 July 2017, permits input tax credit on invoices or debit notes for financial years 2017-18 through 2020-21 where the relevant return was filed by 30 November 2021. The provision operates notwithstanding the general time restriction under Section 16(4). Input tax credit disputes falling within this period require examination under the amended deadline, with taxpayers afforded a sufficient opportunity of hearing in accordance with principles of natural justice before further action. en-us Mon, 25 Nov 2024 00:00:00 +0530 Mon, 05 Oct 2026 19:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472253 Section 16(5), retrospectively effective from 1 July 2017, permits input tax credit on invoices or debit notes for financial years 2017-18 through 2020-21 where the relevant return was filed by 30 November 2021. The provision operates notwithstanding the general time restriction under Section 16(4). Input tax credit disputes falling within this period require examination under the amended deadline, with taxpayers afforded a sufficient opportunity of hearing in accordance with principles of natural justice before further action. Case-Laws GST Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472253