https://www.taxtmi.com/caselaws?id=791708 Section 16(5) of the CGST Act, introduced with a non-obstante clause, was treated as retrospectively extending the time limit for claiming Input Tax Credit for the covered periods, overriding the earlier restriction in Section 16(4). As the relevant return had been filed within the extended time, the adjudication denying credit could not be sustained. The High Court set aside the order denying Input Tax Credit and remitted the matter to the stage of reply to the show cause notice, granting relief to that extent. en-us Fri, 13 Mar 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791708 Section 16(5) of the CGST Act, introduced with a non-obstante clause, was treated as retrospectively extending the time limit for claiming Input Tax Credit for the covered periods, overriding the earlier restriction in Section 16(4). As the relevant return had been filed within the extended time, the adjudication denying credit could not be sustained. The High Court set aside the order denying Input Tax Credit and remitted the matter to the stage of reply to the show cause notice, granting relief to that extent. Case-Laws GST Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791708