Retrospective Extension Allows Rectification of Orders on Wrongful Input Tax Credit Claims Under CGST Section 16(4)

Retrospective Extension Allows Rectification of Orders on Wrongful Input Tax Credit Claims Under CGST Section 16(4)Case-LawsGSTThe HC held that the retrospective extension of the time limit to avail input tax credit under sub-section (4) of Section 16 of

Retrospective Extension Allows Rectification of Orders on Wrongful Input Tax Credit Claims Under CGST Section 16(4)
Case-Laws
GST
The HC held that the retrospective extension of the time limit to avail input tax credit under sub-section (4) of Section 16 of the CGST Act, as per the Ministry of Finance circular dated 15-10-2024, permits taxpayers to seek rectification of orders passed under Sections 73, 74, 107, or 108 of the CGST Act regarding wrongful input tax credit claims. Pursuant

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