{"id":74746,"date":"2026-01-05T08:04:08","date_gmt":"2026-01-05T02:34:08","guid":{"rendered":""},"modified":"2026-01-05T08:04:08","modified_gmt":"2026-01-05T02:34:08","slug":"deferred-input-tax-credit-claimed-beyond-s-16-4-limits-s-107-rectification-reconsidered-after-s-148-notification-remanded","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74746","title":{"rendered":"Deferred input tax credit claimed beyond s.16(4) limits: s.107 rectification reconsidered after s.148 notification; remanded"},"content":{"rendered":"<p>Deferred input tax credit claimed beyond s.16(4) limits: s.107 rectification reconsidered after s.148 notification; remanded<br \/>Case-Laws<br \/>GST<br \/>Where rectification of an appellate order under s.107 of the WBGST Act, 2017 was refused in a dispute concerning deferred availment of ITC alleged to be barred by s.16(4), the governing Notification dated 08.10.2024 issued under s.148 was held to clarify both entitlement and procedure for rectification where ITC was treated as wrongly availed solely <\/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=95741\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Deferred input tax credit claimed beyond s.16(4) limits: s.107 rectification reconsidered after s.148 notification; remandedCase-LawsGSTWhere rectification of an appellate order under s.107 of the WBGST Act, 2017 was refused in a dispute concerning deferr<\/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-74746","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74746","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=74746"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74746\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74746"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74746"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74746"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}