https://www.taxtmi.com/caselaws?id=797707 Section 16(5) overrides the time limit in Section 16(4) for input tax credit relating to financial years 2017-18 through 2020-21. It permits credit to be claimed through a return filed by 30 November 2021. Input tax credit for financial year 2018-19, claimed through a return filed on 23 October 2019, falls within this preserved period and cannot be denied on the limitation ground. en-us Fri, 07 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797707 Section 16(5) overrides the time limit in Section 16(4) for input tax credit relating to financial years 2017-18 through 2020-21. It permits credit to be claimed through a return filed by 30 November 2021. Input tax credit for financial year 2018-19, claimed through a return filed on 23 October 2019, falls within this preserved period and cannot be denied on the limitation ground. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797707