HC quashed order relating to Input Tax Credit (ITC) claims that ...

Input Tax Credit Claims Valid Under Section 16(5) Despite Exceeding Initial Time Limit Under Section 16(4)

March 5, 2025

Case Laws GST HC

HC quashed order relating to Input Tax Credit (ITC) claims that were time-barred under Section 16(4) of CGST Act but fell within limitation under Section 16(5). Following precedent from Sri Ganapathi Pandi Industries case, Court determined that while ITC claims exceeded initial limitation period under Section 16(4), they remained valid within extended timeframe provided by Section 16(5). Consequently, original tax assessment order, penalties, and interest charges were set aside to extent they denied ITC claims falling within Section 16(5) period. Writ petition allowed, affirming taxpayer's right to claim ITC within extended statutory timeframe despite exceeding initial limitation period.

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HC quashed order relating to Input Tax Credit (ITC) claims that ...

Input Tax Credit Claims Valid Under Section 16(5) Despite Exceeding Initial Time Limit Under Section 16(4)

March 5, 2025

Case Laws GST HC

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