Section 16(5) non-obstante clause overrides Section 16(4) time limit for input tax credit if filed by 30.11.2021.

JUDGMENT

This writ petition is submitted by the petitioner aggrieved by Ext.P3 order passed under Section 73 of the CGST Act . As per the impugned order, input tax credit claimed by the petitioner pertaining to the period from April 2018 to March 2019 were declined as the petitioner failed to submit the return within the period stipulated under Section 16(4) of the CGST Act . The challenge is raised by the petitioner mainly by relying upon Section 16(5) of the Act, which provides that, in case the tax payer is submitting the return within the cut off date contemplated under the said provision, which is 30.11.2021, such tax payer would be entitled to claim the input tax credit. In this case, it is discernible from Ext.P3 that, the petitioner submitted the return within the relevant period i.e., on 28.11.2019.

2. Therefore, it is evident that the petitioner has submitted the return before the cut off date contemplated under Section 16(5) of theCGST Actand hence, the petitioner is liable to claim the benefit of the same. This is particularly because, in Section 16(5) there is a non-obstante clause, as regards Section 16(4) and therefore, once the tax payer submits the return within the cut off date contemplated under Section 16(5) of the Act, the time line in Section 16(4) loses its significance. In such circumstances, I am of the view that some interference is required in this writ petition.

Accordingly, this writ petition is disposed of quashing Ext.P3 with a direction to the 1^st respondent to re-consider the matter and grant the benefit of Section 16(5) of the CGST Act to the petitioner, if it is otherwise eligible.