Input tax credit under Section 16(5) prevails over Section 16(4) when returns are filed within the prescribed cut-off date.

Input tax credit under Section 16(5) of the CGST Act cannot be denied where the relevant returns were filed within the cut-off date prescribed by that provision. Because Section 16(5) contains a non-obstante clause, it operates notwithstanding the limitation in Section 16(4). The prior restriction in Section 16(4) therefore could not be used to defeat the benefit once the filing requirement under Section 16(5) was satisfied. The impugned denial of credit was unsustainable on that footing.

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Issues: Whether the petitioner was entitled to input tax credit under Section 16(5) of the Central Goods and Services Tax Act, 2017 despite the objection based on Section 16(4) of the said Act.

Analysis: The impugned order itself recorded that the relevant returns had been filed on dates falling within the cut-off date contemplated by Section 16(5). That provision contains a non-obstante clause and therefore operates notwithstanding the limitation in Section 16(4). Once the return is filed within the time permitted under Section 16(5), the restriction under Section 16(4) cannot be applied to deny the benefit.

Conclusion: The petitioner was entitled to consideration of the benefit under Section 16(5), and the contrary denial in the impugned order could not stand.

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