{"id":71493,"date":"2025-05-06T09:58:52","date_gmt":"2025-05-06T04:28:52","guid":{"rendered":""},"modified":"2025-05-06T09:58:52","modified_gmt":"2025-05-06T04:28:52","slug":"input-tax-credit-claim-upheld-section-16-4-validates-retrospective-credit-for-financial-years-2017-2021","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71493","title":{"rendered":"Input Tax Credit Claim Upheld: Section 16(4) Validates Retrospective Credit for Financial Years 2017-2021"},"content":{"rendered":"<p>Input Tax Credit Claim Upheld: Section 16(4) Validates Retrospective Credit for Financial Years 2017-2021<br \/>Case-Laws<br \/>GST<br \/>HC allowed the writ petition, setting aside the appeal and assessment orders. The court held that under Section 16(4) of the CGST Act, the petitioner was entitled to claim input tax credit for Financial Years 2017-2018 through 2020-2021, which was previously rejected. The credit was sought within the prescribed timeline of 30.11.2021, specifically on 31.10.2019. The ma<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88096\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input Tax Credit Claim Upheld: Section 16(4) Validates Retrospective Credit for Financial Years 2017-2021Case-LawsGSTHC allowed the writ petition, setting aside the appeal and assessment orders. The court held that under Section 16(4) of the CGST Act, the<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71493","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71493","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71493"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71493\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}