*SC Backs ITC Claims Despite Revoked GST Registrations* Substance must prevail over form. The Supreme Court upheld ITC claims under Finance Act 2024, even for taxpayers whose GST registration was cancelled. Sections 16(5) & 16(6) offer a one-time window to reclaim missed ITC. https://www.bharatlaw.ai/post/latest-amendments-to-section-16-4-of-the-cgst-act-a-comprehensive-analysis