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ITC Reversal Quashed as Section 16(5) Extension Overrides Section 16(4) Limitation: Madras HC

SEO Expert February 16, 2026

Relying on the retrospective insertion of Section 16(5), the Court quashed orders reversing ITC as time-barred. The Department was restrained from proceeding on limitation grounds.

The post ITC Reversal Quashed as Section 16(5) Extension Overrides Section 16(4) Limitation: Madras HC appeared first on TaxGuru.

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