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ITC Reversal Order Quashed Due to Retrospective Amendment Extending Section 16(4) Time Limit

SEO Expert March 25, 2026

The case involved denial of ITC based on limitation under Section 16(4) of the CGST Act. The Court held that the retrospective amendment introducing Section 16(5) allowed ITC within an extended timeline. It ruled that orders rejecting ITC solely on limitation grounds were unsustainable.

The post ITC Reversal Order Quashed Due to Retrospective Amendment Extending Section 16(4) Time Limit appeared first on TaxGuru.

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