https://www.taxtmi.com/caselaws?id=770100 Section 16(5) of the CGST Act, 2017, as inserted by the Finance Act, 2024, contains a non-obstante clause overriding the time limit in Section 16(4) and permits input tax credit for invoices or debit notes relating to the specified financial years where the return under Section 39 was filed up to 30.11.2021. The claim in question related to those covered financial years and fell within the extended statutory window, so the text states that the petitioner was entitled to the benefit of Section 16(5), with the assessment and appellate orders rejecting credit set aside and the matter remanded for fresh assessment. en-us Wed, 19 Mar 2025 00:00:00 +0530 Tue, 06 May 2025 09:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770100 Section 16(5) of the CGST Act, 2017, as inserted by the Finance Act, 2024, contains a non-obstante clause overriding the time limit in Section 16(4) and permits input tax credit for invoices or debit notes relating to the specified financial years where the return under Section 39 was filed up to 30.11.2021. The claim in question related to those covered financial years and fell within the extended statutory window, so the text states that the petitioner was entitled to the benefit of Section 16(5), with the assessment and appellate orders rejecting credit set aside and the matter remanded for fresh assessment. Case-Laws GST Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770100