Extended input tax credit deadline validated a Financial Year 2018-19 claim, requiring reversal assessment to be set aside.

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....Section 16(5) of the GST Act allows registered persons to avail input tax credit for specified financial years through a return under Section 39 filed on or before 30 November 2021. Input tax credit claimed on 20 December 2019 for Financial Year 2018-19 therefore fell within the extended statutory period. The assessment requiring payment or reversal of that credit was set aside, and the writ petition succeeded.....