Section 16 5 ITC relief

The Kerala High Court quashed an assessment order denying Input Tax Credit (ITC) on the ground of delayed filing of returns under Section 16(4) of the CGST Act. 

The Court held that the assessing authority failed to consider the benefit conferred by Section 16(5), which retrospectively relaxes the time limit for availing ITC in specified cases. 

Since the taxpayer had filed the relevant returns within the extended cut-off date prescribed under Section 16(5), the matter was remanded for fresh consideration.