https://www.taxtmi.com/article/detailed?id=13326 The legal issue is whether Section 16(2) (a non obstante clause) overrides Section 16(4), which limits Input Tax Credit for late return filing. A High Court view summarized here holds that denying ITC after taxpayers paid suppliers and statutory fees and interest is arbitrary and punitive, as it nullifies the entitlement under the non obstante provision. The commentary warns against treating non obstante clauses as unlimited overrides and suggests Section 16(4) might instead be an additional compatible condition; careful interpretation is needed as litigation evolves. en-us Tue, 14 Jan 2025 15:51:27 +0530 Tue, 14 Jan 2025 15:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13326 The legal issue is whether Section 16(2) (a non obstante clause) overrides Section 16(4), which limits Input Tax Credit for late return filing. A High Court view summarized here holds that denying ITC after taxpayers paid suppliers and statutory fees and interest is arbitrary and punitive, as it nullifies the entitlement under the non obstante provision. The commentary warns against treating non obstante clauses as unlimited overrides and suggests Section 16(4) might instead be an additional compatible condition; careful interpretation is needed as litigation evolves. Articles Goods and Services Tax - GST Tue, 14 Jan 2025 15:51:27 +0530 https://www.taxtmi.com/article/detailed?id=13326