Section 16(5) of the CGST Act allows taxpayers to claim Input Tax Credit even if returns were filed after the standard time limit, provided such returns were submitted by the statutory cut-off date of 30.11.2021.

JUDGMENT

The petitioner is an assessee under the provisions of the CGST/SGST Act. The grievance of the petitioner is against Ext.P2 Order-In-Original passed by the 1^st respondent, wherein the Input Tax Credit claimed by the petitioner pertaining to the months of December 2018, February 2019 and March 2019 were rejected on the reason that the petitioner failed to submit the returns for the relevant months within the statutory period contemplated under Section 16(4) of the Act. The contention of the petitioner is, by placing reliance upon Section 16(5) of the CGST Act, which was newly introduced, where it is provided that, if a taxpayer submits the returns within the cut-off date contemplated therein, i.e., 30.11.2021, such taxpayer shall be entitled to get the Input Tax Credit

2. In this case it is discernible from Ext.P2 that, the petitioner had submitted the returns for the relevant months on 19^th December, 2019. Thus, it is evident that the petitioner had submitted the returns before the cut-off date contemplated under Section 16(5) of the Act. Therefore, the petitioner is entitled to the relief sought by him.

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 Input Tax Credit to the petitioner, if the petitioner is otherwise entitled.