Impugned order quashed on time-bar for input tax credit under Section 16(4); entitlement retained per Section 16(5)

Impugned order quashed on time-bar for input tax credit under Section 16(4); entitlement retained per Section 16(5)Case-LawsGSTHC quashed the impugned order insofar as it adjudicated the petitioners’ claim for input tax credit as time-barred under Section

Impugned order quashed on time-bar for input tax credit under Section 16(4); entitlement retained per Section 16(5)
Case-Laws
GST
HC quashed the impugned order insofar as it adjudicated the petitioners' claim for input tax credit as time-barred under Section 16(4) of the CGST Act, 2017, while recognizing entitlement where claims fall within the temporal window prescribed by Section 16(5). The respondent department is restrained from initiating or pursuing any proceedings against the pet

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