https://www.taxtmi.com/caselaws?id=788143 The text examines the retrospective insertion of Section 16(5) which, as a non obstante provision, overrides the time restriction in Section 16(4) to permit claiming input tax credit for specified financial years up to 30.11.2021; it notes related administrative instruments clarifying implementation. The discussion focuses on legal permissibility of belated ITC claims where returns were filed within the extended window and distinguishes legal entitlement questions from factual eligibility, which is to be examined by the tax authority. en-us Wed, 11 Mar 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788143 The text examines the retrospective insertion of Section 16(5) which, as a non obstante provision, overrides the time restriction in Section 16(4) to permit claiming input tax credit for specified financial years up to 30.11.2021; it notes related administrative instruments clarifying implementation. The discussion focuses on legal permissibility of belated ITC claims where returns were filed within the extended window and distinguishes legal entitlement questions from factual eligibility, which is to be examined by the tax authority. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788143