https://www.taxtmi.com/caselaws?id=783646 Section 16(5) of the CGST Act was treated as a later, overriding and independent basis for claiming input tax credit where its own conditions, including filing before the prescribed cut-off date, were satisfied. The earlier adverse decision concerning the validity of Section 16(4) did not bar relief under the subsequent provision, because Section 16(5) created a fresh cause of action. The assessment order declining credit was therefore quashed, and the matter was remitted for fresh consideration after hearing, with credit to be granted if otherwise admissible under Section 16(5). en-us Thu, 04 Dec 2025 00:00:00 +0530 Fri, 19 Dec 2025 08:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783646 Section 16(5) of the CGST Act was treated as a later, overriding and independent basis for claiming input tax credit where its own conditions, including filing before the prescribed cut-off date, were satisfied. The earlier adverse decision concerning the validity of Section 16(4) did not bar relief under the subsequent provision, because Section 16(5) created a fresh cause of action. The assessment order declining credit was therefore quashed, and the matter was remitted for fresh consideration after hearing, with credit to be granted if otherwise admissible under Section 16(5). Case-Laws GST Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783646