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 Top Stories

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

Supreme Court Grants Notional Promotion to Railway Doctor

Commercial Court Can’t Rewrite Arbitral Findings: Supreme Court

Supreme Court Saves Navi Mumbai Mall From Demolition, Orders K. Raheja to Pay Rs. 318.31 Crore for Regularisation

Centre Must Apply Mind Before Refusing VRS: Supreme Court Quashes Rejection of IPS Officer’s Voluntary Retirement

More like this

Supreme Court Grants Notional Promotion to Railway Doctor

Commercial Court Can’t Rewrite Arbitral Findings: Supreme Court

Supreme Court Saves Navi Mumbai Mall From Demolition, Orders K. Raheja to Pay Rs. 318.31 Crore for Regularisation

About us

Company

Categories