An assessee is entitled to input tax credit under Section 16(5) of the CGST Act if the relevant returns were submitted before the statutory cut-off date, even if initially denied under Section 16(4).

JUDGMENT

The petitioner is a registered taxpayer under the provisions of the CGST/KGST Act. The challenge raised in this writ petition is against Ext.P2 Order-in-Original passed by the 1^st respondent, by which, the input tax credit claimed by the petitioner, pertaining to the months of January 2019 and February 2019 was declined, on the reason that the petitioner failed to submit the returns within the period stipulated under Section 16(4) of the CGST Act.

2. The challenge is raised by the petitioner mainly on the ground that, as per Section 16(5) of the CGST Act, the petitioner is entitled to get the input tax credit, as the petitioner had submitted the returns before the cut off date contemplated under the said provision, which is 30.11.2021. It is discernible from Ext.P1 show cause notice that, the petitioner had submitted the returns for the months of January and February 2019 on 11.01.2020, and thus, it is clear that, the petitioner had fulfilled the condition for getting the benefits of Section 16(5) of the CGST Act.

In such circumstances the petitioner is entitled to get the reliefs sought for in the writ petition. 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, in the light of Section 16(5) of the CGST Act, if the petitioner is otherwise entitled to the same.