HC allowed the petition concerning irregularly availed Input Tax ...

High Court Validates Retrospective ITC Extension, Allowing Tax Credit Claims Beyond Original Statutory Deadlines Under Section 16(4)

April 14, 2025

Case Laws GST HC

HC allowed the petition concerning irregularly availed Input Tax Credit (ITC), finding that Circular dated 15.10.2024 retrospectively extended the time limit for ITC under Section 16(4) of CGST Act, 2017. The Deputy Solicitor General conceded that petitioner is now entitled to the previously denied ITC based on the new notification and circular provisions. The court's ruling effectively reinstates the petitioner's right to claim input tax credit beyond the original statutory cut-off dates, providing retrospective relief for tax credit claims.

View Source

← Previous Next →

HC allowed the petition concerning irregularly availed Input Tax ...

High Court Validates Retrospective ITC Extension, Allowing Tax Credit Claims Beyond Original Statutory Deadlines Under Section 16(4)

April 14, 2025

Case Laws GST HC

You may also like:

Advance Ruling application on maintainability - Reversal of input tax credit to extent of tax element in credit note - no agreement between parties on credit notes not...

The High Court dismissed the petition seeking refund of Input Tax Credit (ITC) accrued under the Value Added Tax (VAT) regime upon transition to the Goods and Services...

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)....

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...

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...

HC held that petitioner's claim for input tax credit (ITC) was valid under amended Section 16 provisions. Following precedent established in Sri Ganapathi Pandi...

This is a summary of a court judgment regarding the interpretation of Rule 86A of the Central Goods and Services Tax (CGST) Rules, which deals with the blocking of input...

Reversal of Input Tax credit / ITC - financial credit note is issued for part amount of invoice - the financial credit note shall not be used as a conduit to transfer...

HC dismissed the petition challenging GST demand for AY 2017-2020. Petitioner allegedly facilitated tax evasion by passing ineligible Input Tax Credit (ITC). While...

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...

Assessee's claim for foreign tax credit u/s 90 allowed despite delay in filing Form No. 67 after due date of filing return u/s 139(1). Delay in filing Form 67 cannot...

Availing and utilization of Input Tax Credit - The applicant had initially opted to pay GST at a lower rate without availing full ITC on goods and services used in their...

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 circular addresses the entitlement of Input Tax Credit (ITC) by insurance companies on repair expenses for motor vehicles in reimbursement mode of claim settlement....

The High Court upheld the levy of tax and penalty on the petitioner for fraudulent claim of Input Tax Credit (ITC) u/s 16 of the GST Act. The petitioner claimed ITC...

Quick Updates: