GST ITC Can’t Be Denied on Limitation Grounds After Retrospective Insertion of S. 16(5) of CGST Act: Madras HC

HomeGSTGST ITC Can’t Be Denied on Limitation Grounds After Retrospective Insertion of...

GST ITC Can’t Be Denied on Limitation Grounds After Retrospective Insertion of S. 16(5) of CGST Act: Madras HC

GST

Published on

30/01/2026

By Mariya Paliwala

GST ITC Can’t Be Denied on Limitation Grounds After Retrospective Insertion of S. 16(5) of CGST Act: Madras HC

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Madras High Court has held that the Input Tax Credit (ITC) can’t be denied on limitation grounds after retrospective insertion of Section 16(5) of Central Goods and Service Tax (CGST) Act. The bench of Justice Krishnan Ramasamy has observed that Section 16(5), introduced with retrospective effect from 01.07.2017, clearly overrides Section 16(4) for the…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Tags
Retrospective Insertion

GST ITC Can’t Be Denied on Limitation Grounds After Retrospective Insertion of S. 16(5) of CGST Act: Madras HC

Membership Required

Latest articles

MSMED Amendment Act, 2026: TReDS-Based Invoice Settlement, 90-Day Dispute Resolution and Stricter Penalties Introduced for MSMEs

Tribunals Reforms Act, 2026: CESTAT, ITAT, NCLAT, SAT and DRTs Brought Under Common Framework With National Tribunals Commission

CAG Flags ₹25,085 Crore Taxation Lapses in 1,902 Cases; Excess Tax Charges Found in 174 Assessments

Can Strategic Investments Escape S. 14A Disallowance? ITAT Holds Rule 8D Can Apply After AO Records Satisfaction

More like this

MSMED Amendment Act, 2026: TReDS-Based Invoice Settlement, 90-Day Dispute Resolution and Stricter Penalties Introduced for MSMEs

Tribunals Reforms Act, 2026: CESTAT, ITAT, NCLAT, SAT and DRTs Brought Under Common Framework With National Tribunals Commission

CAG Flags ₹25,085 Crore Taxation Lapses in 1,902 Cases; Excess Tax Charges Found in 174 Assessments

About us

Company

Categories