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Retrospective Section 16(5) ITC Benefit Cannot Be Denied for Procedural Delay: Madras HC

16 Aug 2026 · 16 Aug 2026By CA Sandeep Kanoi

Madras HC restored a delayed GST rectification application, holding procedural requirements should not defeat the substantive ITC benefit under Sections 16(5) and 16(6). The post Retrospective Section 16(5) ITC Benefit Cannot Be Denied for Procedural Delay: Madras HC appeared first on TaxGuru .

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