https://www.taxtmi.com/caselaws?id=777141 HC held that for FY 2018-19 Section 16(5) extends the return-filing period to 30 Nov 2021, rendering the impugned rejection of ITC prima facie unsustainable. As the order under challenge is appealable and a final determination was not made, the Court declined to decide the matter finally but, on the unique facts and prima facie entitlement to ITC/refund, waived the pre-deposit requirement. Petition disposed. en-us Tue, 19 Aug 2025 00:00:00 +0530 Mon, 25 Aug 2025 08:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777141 HC held that for FY 2018-19 Section 16(5) extends the return-filing period to 30 Nov 2021, rendering the impugned rejection of ITC prima facie unsustainable. As the order under challenge is appealable and a final determination was not made, the Court declined to decide the matter finally but, on the unique facts and prima facie entitlement to ITC/refund, waived the pre-deposit requirement. Petition disposed. Case-Laws GST Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777141