The HC quashed orders reversing ITC claims based on time ...

Input Tax Credit Claims Protected by Retrospective Amendment to Section 16(5) of CGST Act Despite Time Limitations

March 21, 2025

Case Laws GST HC

The HC quashed orders reversing ITC claims based on time limitations, following its precedent in W.P.Nos.25081 of 2023. The court determined that the retrospective amendment to Section 16 of the CGST Act, specifically the insertion of sub-section (5) effective from 01.07.2017, entitles petitioners to avail ITC for GSTR-3B returns filed for FYs 2017-18 through 2020-21 on or before 30.11.2021. The court directed the respondent-Department to de-freeze bank accounts and cease recovery actions, thereby allowing the petition and establishing that the retrospective amendment overrides the original limitation period in Section 16(4).

View Source

← Previous Next →

The HC quashed orders reversing ITC claims based on time ...

Input Tax Credit Claims Protected by Retrospective Amendment to Section 16(5) of CGST Act Despite Time Limitations

March 21, 2025

Case Laws GST HC

You may also like:

Electronic commerce operators (ECOs) required to pay tax u/s 9(5) of CGST Act for specified services supplied through their platform are not required to reverse...

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...

Input Tax Credit - credit was not effected in Form GSTR-2A - If on examination of the evidence submitted by the assessee, the assessing officer is satisfied that the...

Input tax credit - eligibility of benefit of input tax credit claimed after six months from the date of invoice - the Apex court has held that credit is indefeasible....

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)....

Input Tax Credit - Inputs - Promotional Products/Materials & Marketing items used by the Appellant in promoting their brand & marketing their products - The goods...

Claim for additional input tax credit at the rate - No time limit has been prescribed under the provisions of the Act for making a claim for additional input tax credit....

The High Court dismissed the petition, upholding the denial of input tax credit availed on goods purchased by the petitioner for sales promotion of manufactured goods...

Interpretation of Section 16(5) of CGST Act regarding input tax credit. Circular issued by Government of India No. 237/31/2024-GST dated 15th October 2024. Petitioner...

Input Tax Credit - Tax paid on cost proposed to be incurred - According to the provisions of Sec. 17(5) read with the explanation to it, credit of civil structure is...

The High Court held that u/s 54 of the Goods and Services Tax Act, 2017, when the input tax credit paid is higher than the output tax, the dealer is entitled to seek a...

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...

The Advance Ruling Authority held that the applicant, engaged in providing Information Technology (IT) and Information Technology Enabled Services (ITeS) for the...

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...

Quick Updates: