Input tax credit claims for May 2018-March 2019 returns: Section 16(5) overrides Section 16(4) time bar, relief granted. (5)
Case-Laws
GST
Input tax credit was denied on the ground that returns for May 2018-March 2019 were not filed within the time limit under Section 16(4) of the CGST Act. The Court held that the subsequently introduced Section 16(5) creates an overriding entitlement, since it begins with a non obstante clause and imposes only the condition that the relevant returns be
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