Thursday, May 28, 2026
TagsSection 16(5)

Tag: Section 16(5)

Case Laws

GST demand order and appellate rejection set aside; matter remanded as retrospective Section 16(5) amendment entitles assessee to ITC despite appeal delay

Kirti Gupta - 0
Case Laws

ITC denial set aside as Court directed reconsideration under amended Section 16(5) extending time limits for filing returns

Kirti Gupta - 0
Case Laws

GST demand directed for reconsideration as retrospective amendment under Section 16(5) entitles taxpayer to ITC filed up to November 2021

Kirti Gupta - 0
Case Laws

ITC denial quashed as Madras High Court held retrospective extension of Section 16(4) deadline up to 30.11.2021 applies to FYs 2017–18 to 2020–21

Kirti Gupta - 0
Case Laws

GST ITC reversal quashed as Court held that the retrospective amendment to Section 16(5) entitled taxpayers to claim credit for FY 2017–18 to 2020–21...

Kirti Gupta - 0
Case Laws

ITC denial quashed as Madras High Court held retrospective amendment to Section 16(5) overrides limitation under Section 16(4)

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Case Laws

GST appeal remanded as retrospective amendment to Section 16(5) allowed ITC till November 30, 2021, overriding earlier disallowance under Section 16(4).

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Case Laws

ITC disallowance set aside as Calcutta High Court holds amended Section 16(5) regularizes late GSTR-3B filings

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Case Laws

Matter remanded as appellate authority failed to consider Section 16(5) compliance and wrongly classified ITC dispute under Section 74 instead of Section 73

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Case Laws

Refund rejection set aside as retrospective insertion of Section 16(5) extended ITC availment deadline till 30th November 2021

Kirti Gupta - 0
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