https://www.taxtmi.com/article/detailed?id=11678 The court distinguished eligibility conditions from independent temporal limitations, holding that meeting eligibility does not override express time bars and that delayed return filing with fee does not validate claims barred by those limitations. Text and context govern interpretation of the non obstante clause, which does not displace separate limitation provisions. A rule proviso permitting re availment where the supplier later furnishes the required return provides a mechanism to re credit previously reversed ITC without an explicit time limit. en-us Tue, 01 Aug 2023 10:59:04 +0530 Wed, 02 Aug 2023 11:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11678 The court distinguished eligibility conditions from independent temporal limitations, holding that meeting eligibility does not override express time bars and that delayed return filing with fee does not validate claims barred by those limitations. Text and context govern interpretation of the non obstante clause, which does not displace separate limitation provisions. A rule proviso permitting re availment where the supplier later furnishes the required return provides a mechanism to re credit previously reversed ITC without an explicit time limit. Articles Goods and Services Tax - GST Tue, 01 Aug 2023 10:59:04 +0530 https://www.taxtmi.com/article/detailed?id=11678