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Issues: Whether the petitioner's claim for input tax credit relating to financial year 2019-20 was filed within the extended time permitted under Section 16(5) of the GST law, and whether the rejection of the claim as time-barred was sustainable.
Analysis: The claims related to financial year 2019-20, which fell within the period covered by Section 16(5). That provision extended the time for taking input tax credit in returns filed up to 30 November 2021, notwithstanding the restriction in Section 16(4). Since the claims were filed in October 2020, they were within the extended statutory period and could not be rejected merely on the ground of delay.
Conclusion: The rejection of the input tax credit claims as time-barred was unsustainable, and the matter was required to be reconsidered by the authority in accordance with the statutory extension.
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