JUDGMENT

The petitioner is a registered tax payer under the provisions of the CGST/KGST Act, 2017. The challenge raised in this writ petition is against Ext.P1 Order-in-Original passed by the 1^st respondent, denying the input tax credit claimed by the petitioner, on the reason that the petitioner failed to submit the returns pertaining to the months of November 2019 to March 2020, within the period stipulated under Section 16(4) of the CGST Act .

2. The challenge is raised against Ext.P1 order, mainly on the ground that, in the light of Section 16(5) of the CGST Act , which was incorporated in the statute later, the petitioner is entitled to get the claim of input tax credit, as the petitioner had submitted the returns within the cut-off limit contemplated under the said provision.

3. After hearing the learned counsel for the petitioner and the learned Government Pleader, I find merit in the said submission. As per Section 16(5), the tax payer is entitled to get the input tax credit, if the returns are filed on or before the 30th day of No