https://www.taxtmi.com/caselaws?id=796760 Section 16(5) permits input tax credit for specified financial years where the Section 39 return was filed on or before 30 November 2021, notwithstanding the earlier statutory deadline. Input tax credit relating to financial year 2018-19, availed on 20 December 2019 after the then-applicable deadline, falls within this extended period and is admissible. The constitutional challenge to the input tax credit time-limit provisions was not pursued. en-us Thu, 06 Aug 2026 00:00:00 +0530 Mon, 10 Aug 2026 10:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796760 Section 16(5) permits input tax credit for specified financial years where the Section 39 return was filed on or before 30 November 2021, notwithstanding the earlier statutory deadline. Input tax credit relating to financial year 2018-19, availed on 20 December 2019 after the then-applicable deadline, falls within this extended period and is admissible. The constitutional challenge to the input tax credit time-limit provisions was not pursued. Case-Laws GST Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796760