https://www.taxtmi.com/caselaws?id=791048 Section 16(5) of the GST law extended the time for claiming input tax credit for financial year 2019-20 in returns filed up to 30 November 2021, notwithstanding the restriction in Section 16(4). As the claims were filed in October 2020, they fell within the extended statutory period and could not be rejected merely as delayed. The rejection of the input tax credit claims as time-barred was therefore unsustainable, and the authority was required to reconsider the matter in light of the statutory extension. en-us Wed, 29 Apr 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791048 Section 16(5) of the GST law extended the time for claiming input tax credit for financial year 2019-20 in returns filed up to 30 November 2021, notwithstanding the restriction in Section 16(4). As the claims were filed in October 2020, they fell within the extended statutory period and could not be rejected merely as delayed. The rejection of the input tax credit claims as time-barred was therefore unsustainable, and the authority was required to reconsider the matter in light of the statutory extension. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791048