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

JUDGMENT

The petitioner is aggrieved by Ext.P2 show cause notice issued by the 1^st respondent, by which, the input tax credit claimed by the petitioner pertaining to the period from October 2018 to March 2019 were declined on the reason that, the petitioner failed to submit the returns within the period stipulated in Section 16(4) of the CGST Act . The challenge is raised mainly on the ground that, the petitioner is entitled to claim the input tax credit in the light of Section 16(5) of the CGST Act , as the petitioner submitted the returns within the cut off date contemplated under the said provision, which is 30.11.2021. On going through Ext.P2 show cause notice itself, it is discernible that, the petitioner had submitted the returns during the period from October 2018 to March 2019 on 27.11.2019 and 30.11.2019. Thus, it is seen that the petitioner had submitted all the returns within the statutory period contemplated under Section 16. Section 16(5) contemplates a non-obstante clause as regards Section 16(4) and therefore, once the tax payer is submitting the returns within the cut off date contemplated under the said provision, the timeline stipulated under Section 16(4) losses 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 consider the matter and grant the benefit of Section 16(5) of the CGST Act to the petitioner, if the petitioner is otherwise entitled.