Section 16(5) CGST Act's non-obstante clause overrides Section 16(4) time limit for ITC if returns filed by 30.11.2021.

JUDGMENT

The petitioner is a registered taxpayer under the provisions of theCGST Act. The challenge in this writ petition is against Ext.P2 order passed by the 1strespondent by which the Input Tax Credit claimed by the petitioner, for the months of January 2020 - March 2020 was declined on the reason that the petitioner failed to submit the returns within the statutory period contemplated under Section 16(4) of theCGST Act. 2. The challenge is raised by the petitioner mainly relying upon Section 16(5) of theCGST Act, which provides that, in case, the returns are submitted within the cut-off date contemplated therein, which is 30.11.2021, such taxpayer would be entitled to claim the Input Tax Credit. 3. In this case, on going through Ext.P2 order itself it can be seen that, the petitioner had submitted the returns pertaining to the period from January 2020 – March 2020 on 07.11.2020, 09.11.2020 and 11.11.2020 respectively. Thus, it is revealed that, the petitioner had submitted the returns within the cut-off date contemplated under Section 16(5) of theCGST Act. As far as Section 16(5) is concerned, the same contains a non obstante clause in respect of Section 16(4) of the Act, and therefore, once the taxpayer furnishes the return within the cut- off date contemplated therein, the time limit prescribed under Section 16(4) loses its significance. In such circumstances, an interference is required.

Accordingly, this writ petition is disposed of, quashing Ext.P2, with a direction to the 1^st respondent to reconsider the matter and grant the benefit of Section 16(5) of the CGST Act to the petitioner, if it is otherwise entitled.