The HC set aside the denial of Input Tax Credit (ITC) for FY ...

Denial of Input Tax Credit Overturned as Section 16(5) Extends Time Limit for Claims from FY 2017-18 to 2020-21

March 20, 2025

Case Laws GST HC

The HC set aside the denial of Input Tax Credit (ITC) for FY 2018-19 that was based on Section 16(4) of CGST/SGST Act. The Court recognized that Section 16(5) extended the time limit for claiming ITC for FYs 2017-18 to 2020-21 until November 30, 2021. The impugned order failed to consider this provision. The HC directed the competent authority to reconsider the petitioner's claim within three months, specifically accounting for Section 16(5) provisions and after providing the petitioner an opportunity of hearing.

View Source

← Previous Next →

The HC set aside the denial of Input Tax Credit (ITC) for FY ...

Denial of Input Tax Credit Overturned as Section 16(5) Extends Time Limit for Claims from FY 2017-18 to 2020-21

March 20, 2025

Case Laws GST HC

You may also like:

Sub-section (5) and sub-section (6) inserted in section 16 of CGST Act retrospectively extend the time limit to avail input tax credit in certain specified cases...

HC quashed order denying Input Tax Credit (ITC) claim under CGST Act. Following precedent in Sri Ganapathi Pandi Industries case, Court held that despite limitation...

The High Court addressed the challenge to notifications extending the time limit for issuance of orders u/s 73 of the CGST/AGST Act, 2017, due to the "force majeure"...

HC allowed petition regarding Input Tax Credit (ITC) claims under GST regime. Following precedent in Sri Ganapathi Pandi Industries case, court held that retrospective...

The imposition of a time limit for availing Input Tax Credit (ITC) is violative of Articles 14, 19(1)(g), and 300A of the Constitution of India. The insertion of...

The High Court addressed the extension of due dates u/s 73 of the CGST/AGST Act, 2017 due to the Covid-19 pandemic. It examined the provisions related to the time limit...

The High Court dismissed the petition challenging the show-cause notice dated 20.08.2024 issued by the respondent authority in relation to the refund of integrated taxes...

The High Court dismissed the writ petition challenging the notice issued u/s 65 of the Maharashtra Goods and Services Tax Act, 2017 for conducting an audit for the...

Demand of GST u/s 74 - Wrongful / excess claim of transitional credit (Tran-1) - Though the appellant has claimed state tax as transitional input tax credit, but there...

The case pertains to the jurisdiction of impugned orders under the U.P.G.S.T. Act, 2017, and the time limitation u/s 73 and Section 44 of the Act. The key points are:...

The WBGST Act was amended to retrospectively extend the time limit for claiming input tax credit for financial years 2017-18 through 2020-21 until November 30, 2021, and...

Input tax credit of - rent-a-cab services - GST paid under Reverse Charge Mechanism - hiring of buses for transportation of employees - inward supply - applicability of...

HC quashed assessment order concerning Input Tax Credit (ITC) claims under GST regime. The matter involved interpretation of limitation periods under Section 16(4) and...

Seeking for correction of an invoice for the purpose of availing input tax credit - The present invoice is dated 23.10.2017 and hence, the input tax credit has to be...

The High Court allowed the writ petition and set aside the impugned order. The matter was remitted back to the respondent authority to pass a fresh order on merits in...

Quick Updates: