https://www.taxtmi.com/caselaws?id=792786 Input tax credit under Section 16(5) of the CGST Act cannot be denied where the relevant returns were filed within the cut-off date prescribed by that provision. Because Section 16(5) contains a non-obstante clause, it operates notwithstanding the limitation in Section 16(4). The prior restriction in Section 16(4) therefore could not be used to defeat the benefit once the filing requirement under Section 16(5) was satisfied. The impugned denial of credit was unsustainable on that footing. en-us Fri, 22 May 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792786 Input tax credit under Section 16(5) of the CGST Act cannot be denied where the relevant returns were filed within the cut-off date prescribed by that provision. Because Section 16(5) contains a non-obstante clause, it operates notwithstanding the limitation in Section 16(4). The prior restriction in Section 16(4) therefore could not be used to defeat the benefit once the filing requirement under Section 16(5) was satisfied. The impugned denial of credit was unsustainable on that footing. Case-Laws GST Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792786