{"id":72278,"date":"2025-08-12T08:32:28","date_gmt":"2025-08-12T03:02:28","guid":{"rendered":""},"modified":"2025-08-12T08:32:28","modified_gmt":"2025-08-12T03:02:28","slug":"section-16-5-cgst-act-allows-input-tax-credit-claims-for-specified-years-up-to-nov-30-2021-case-remanded-for-fresh-hearing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72278","title":{"rendered":"Section 16(5) CGST Act allows Input Tax Credit claims for specified years up to Nov 30, 2021; case remanded for fresh hearing"},"content":{"rendered":"<p>Section 16(5) CGST Act allows Input Tax Credit claims for specified years up to Nov 30, 2021; case remanded for fresh hearing<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the impugned order dated 26-04-2024 and the Demand-cum-Show Cause Notice dated 27-12-2023, in light of the amended Section 16 of the CGST Act, 2017, particularly sub-Section 5, which allows the registered person to claim Input Tax Credit for specified financial years up to 30 November 2021. The Court held that the challenge to the r<\/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=91506\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 16(5) CGST Act allows Input Tax Credit claims for specified years up to Nov 30, 2021; case remanded for fresh hearingCase-LawsGSTThe HC set aside the impugned order dated 26-04-2024 and the Demand-cum-Show Cause Notice dated 27-12-2023, in light o<\/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-72278","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72278","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=72278"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72278\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}