https://www.taxtmi.com/caselaws?id=795621 Input tax credit cannot be denied solely for delayed furnishing of returns under Section 16(4) where the relevant returns were filed before the cut-off prescribed by Section 16(5). Returns furnished between 5 October 2018 and 23 April 2019 fell within the statutory deadline of 30 November 2021, making the Section 16(5) benefit available, subject to satisfaction of other input tax credit eligibility conditions. The credit claim therefore required reconsideration under Section 16(5). en-us Thu, 02 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795621 Input tax credit cannot be denied solely for delayed furnishing of returns under Section 16(4) where the relevant returns were filed before the cut-off prescribed by Section 16(5). Returns furnished between 5 October 2018 and 23 April 2019 fell within the statutory deadline of 30 November 2021, making the Section 16(5) benefit available, subject to satisfaction of other input tax credit eligibility conditions. The credit claim therefore required reconsideration under Section 16(5). Case-Laws GST Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795621