https://www.taxtmi.com/caselaws?id=796028 Input tax credit for returns filed from November 2018 to March 2019 cannot be denied solely for delayed filing where the returns were filed before the extended cut-off under Section 16(5). The stated analysis treats Section 16(5) as governing eligibility for the credit, subject to fulfilment of other applicable conditions. Accordingly, denial based on Section 16(4) is described as unsustainable, and the taxpayer's credit claim requires reconsideration and grant if otherwise eligible. en-us Thu, 02 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796028 Input tax credit for returns filed from November 2018 to March 2019 cannot be denied solely for delayed filing where the returns were filed before the extended cut-off under Section 16(5). The stated analysis treats Section 16(5) as governing eligibility for the credit, subject to fulfilment of other applicable conditions. Accordingly, denial based on Section 16(4) is described as unsustainable, and the taxpayer's credit claim requires reconsideration and grant if otherwise eligible. Case-Laws GST Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796028