Tax Credit Dispute Resolved: Procedural Delays Cannot Deny Legitimate Input Tax Credit Under GST Section 16(5)

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....HC allowed the writ petition challenging input tax credit rejection, remanding the matter to the tax authority. The court relied on a prior Division Bench judgment interpreting Section 16(5) of the GST Act, which held that taxpayers can avail tax credits despite procedural delays. The assessment order dated 30.04.2024 was set aside, directing the respondent to conduct a fresh assessment consistent with the legal interpretation of the non-obstante clause in the statutory provision.....