ITC barred by limitation u/s. 16(4) of CGST Act but within section 16(5) period duly allowed

Ashok International Vs Assistant Commissioner of GST (Madras High Court)

Madras High Court held that claim of Input Tax Credit [ITC] barred by limitation in terms of section 16(4) of the Central Goods and Services Tax Act, 2017 [CGST Act] but within period prescribed u/s. 16(5) is duly allowable. Accordingly, order quashed and writ petition allowed.

Facts- The petitioners in all these Writ Petitions are registered dealers on the files of the respondent-Department under the provisions of the Goods and Service Tax Act, 2017/CGST Act 2017.

Though the pet

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