https://www.taxtmi.com/caselaws?id=796024 Input tax credit remains available for relevant tax periods where returns were filed by 30 November 2021, subject to other applicable requirements. Section 16(5) operates through a non obstante clause overriding the time restriction in Section 16(4). Accordingly, returns filed within the Section 16(5) cut-off are not barred by the Section 16(4) limitation, and the taxpayer may claim input tax credit if the remaining statutory conditions are satisfied. en-us Tue, 16 Jun 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796024 Input tax credit remains available for relevant tax periods where returns were filed by 30 November 2021, subject to other applicable requirements. Section 16(5) operates through a non obstante clause overriding the time restriction in Section 16(4). Accordingly, returns filed within the Section 16(5) cut-off are not barred by the Section 16(4) limitation, and the taxpayer may claim input tax credit if the remaining statutory conditions are satisfied. Case-Laws GST Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796024