{"id":71883,"date":"2025-06-26T08:35:29","date_gmt":"2025-06-26T03:05:29","guid":{"rendered":""},"modified":"2025-06-26T08:35:29","modified_gmt":"2025-06-26T03:05:29","slug":"input-tax-credit-claim-allowed-under-section-16-5-cgst-act-despite-section-16-4-limitation-bar","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71883","title":{"rendered":"Input Tax Credit claim allowed under Section 16(5) CGST Act despite Section 16(4) limitation bar"},"content":{"rendered":"<p>Input Tax Credit claim allowed under Section 16(5) CGST Act despite Section 16(4) limitation bar<br \/>Case-Laws<br \/>GST<br \/>The HC quashed orders dated 26.03.2024 and 30.05.2024 passed by the respondent-Department that reversed\/negatived petitioner&#39;s Input Tax Credit claim. The court held that while the ITC claim was barred by limitation under Section 16(4) of the CGST Act, 2017, it fell within the prescribed period under Section 16(5) of the same Act. Consequently, the respondent-Department was res<\/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=89827\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input Tax Credit claim allowed under Section 16(5) CGST Act despite Section 16(4) limitation barCase-LawsGSTThe HC quashed orders dated 26.03.2024 and 30.05.2024 passed by the respondent-Department that reversed\/negatived petitioner&#8217;s Input Tax Credit cla<\/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-71883","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71883","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=71883"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71883\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71883"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71883"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71883"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}