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Goods and Services Tax | Section 16(5) Retrospective ITC Relief Overrides Earlier GST Demand: Calcutta HC

7 Oct 2026 · 7 Oct 2026By CA Sandeep KanoiSource: TaxGuru

Calcutta HC set aside GST demand and appellate rejection as retrospective Section 16(5) protected ITC where GSTR-3B was filed by 30.11.2021. The post Section 16(5) Retrospective ITC Relief Overrides Earlier GST Demand: Calcutta HC appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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