https://www.taxtmi.com/highlights?id=99432 Section 16(5) was held to contain a non-obstante clause that overrides the time bar in Section 16(4) for the specified financial years, so input tax credit could not be denied solely for delay where the returns were filed before 30.11.2021. Because the impugned order rejected the claim only on the basis of Section 16(4), and the returns had been filed on 30.09.2020, the Court set aside the order-in-original and the show cause notice and remitted the matter for fresh adjudication under Section 16(5), leaving other contentions open. en-us Mon, 04 May 2026 07:56:55 +0530 Mon, 04 May 2026 07:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99432 Section 16(5) was held to contain a non-obstante clause that overrides the time bar in Section 16(4) for the specified financial years, so input tax credit could not be denied solely for delay where the returns were filed before 30.11.2021. Because the impugned order rejected the claim only on the basis of Section 16(4), and the returns had been filed on 30.09.2020, the Court set aside the order-in-original and the show cause notice and remitted the matter for fresh adjudication under Section 16(5), leaving other contentions open. Highlights GST Mon, 04 May 2026 07:56:55 +0530 https://www.taxtmi.com/highlights?id=99432