GST input tax credit claims filed via GSTR-3B: Section 16(5) retrospective extension blocks limitation denial; order quashed, remanded.

GST input tax credit claims filed via GSTR-3B: Section 16(5) retrospective extension blocks limitation denial; order quashed, remanded.Case-LawsGSTDenial and reversal of input tax credit solely on the ground of limitation under Section 16(4) of the CGST A

GST input tax credit claims filed via GSTR-3B: Section 16(5) retrospective extension blocks limitation denial; order quashed, remanded.
Case-Laws
GST
Denial and reversal of input tax credit solely on the ground of limitation under Section 16(4) of the CGST Act was challenged. The Court held that, in view of the retrospective insertion of Section 16(5) with effect from 01.07.2017, ITC cannot be denied where the claim was otherwise time-barred under Section 16(4) but fell within the exten

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