https://www.taxtmi.com/caselaws?id=800996 Sections 16(5) and 16(6), inserted through the Finance (No. 2) Act, 2024 with retrospective effect from 1 July 2017, address belated availment of Input Tax Credit. Input Tax Credit cannot be denied solely because it was claimed after the prescribed time limit. Entitlement to the credit remains conditional on verification and fulfilment of all other statutory requirements. en-us Tue, 22 Sep 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800996 Sections 16(5) and 16(6), inserted through the Finance (No. 2) Act, 2024 with retrospective effect from 1 July 2017, address belated availment of Input Tax Credit. Input Tax Credit cannot be denied solely because it was claimed after the prescribed time limit. Entitlement to the credit remains conditional on verification and fulfilment of all other statutory requirements. Case-Laws GST Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800996