Extended input tax credit period upheld, making rejection for delayed filing unsustainable and remitting the claim for fresh decision.

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....Section 16(5) was held to override section 16(4) and to extend the entitlement to avail input tax credit for invoices or debit notes relating to financial year 2019-20 where the return under section 39 was filed up to 30.11.2021. As the petitioner's returns were filed in the last week of October 2020, the authority's view that the right had expired on 25.10.2020 was contrary to the statutory extension. Rejection of the claim solely on delay was therefore unsustainable, the rejection orders were set aside, and the matter was remitted for fresh decision in accordance with the Court's interpretation.....