2026 (8) TMI 839

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....By Advs. Shri. P. Raghunathan, Smt. M. Shylaja, Shri. Rishal. K For the Respondent: By Adv Shri. J. Vishnu, Additional Standing Counsel, Central Board Of Indirect Taxes And Customs (Erstwhile Central Board Of Excise And Customs). JUDGMENT The petitioner is aggrieved by Ext.P1 order passed under Section 73 of the CGST Act, by which, the Input Tax Credit claimed by the petitioner was declin....

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....im the said benefit. 3. However, after carefully going through the records, I am of the view that, merely because of the reason that the petitioner did not submit a rectification application within the time specified above, his claim need not be rejected. This is particularly because, as far as the right to claim the Input Tax Credit under Section 16(5) of the Act is concerned, it is a statutor....