https://www.taxtmi.com/caselaws?id=796031 Section 16(5) preserves input tax credit eligibility where returns for the relevant period were furnished by 30 November 2021. Returns filed for April 2018 to March 2019 within that cut-off must be assessed under Section 16(5), and input tax credit cannot be denied solely by applying Section 16(4) without giving effect to the extended time limit. Eligibility remains subject to satisfaction of other statutory conditions for claiming input tax credit. en-us Fri, 17 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796031 Section 16(5) preserves input tax credit eligibility where returns for the relevant period were furnished by 30 November 2021. Returns filed for April 2018 to March 2019 within that cut-off must be assessed under Section 16(5), and input tax credit cannot be denied solely by applying Section 16(4) without giving effect to the extended time limit. Eligibility remains subject to satisfaction of other statutory conditions for claiming input tax credit. Case-Laws GST Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796031