https://www.taxtmi.com/caselaws?id=790947 Retrospective Section 16(5) of the CGST Act overrides the Section 16(4) time restriction for specified financial years where the Section 39 return was filed by 30 November 2021. Input tax credit denied solely because of delayed return filing requires reconsideration where returns fall within this extended period. The non-obstante clause preserves eligibility despite the earlier statutory limitation, and the relevant administrative clarification accords with this interpretation. Orders and show cause notices founded only on delay must be set aside and the claim remitted for fresh adjudication under the amended provision. en-us Wed, 22 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790947 Retrospective Section 16(5) of the CGST Act overrides the Section 16(4) time restriction for specified financial years where the Section 39 return was filed by 30 November 2021. Input tax credit denied solely because of delayed return filing requires reconsideration where returns fall within this extended period. The non-obstante clause preserves eligibility despite the earlier statutory limitation, and the relevant administrative clarification accords with this interpretation. Orders and show cause notices founded only on delay must be set aside and the claim remitted for fresh adjudication under the amended provision. Case-Laws GST Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790947