The ruling in brief
Where petitioner filed GST return for 2018-19 on 23.10.2019 and availed ITC, denial of ITC by tax authority was unsustainable since section 16(5) allowed ITC for returns filed up to 30.11.2021, making benefit of ITC for 2018-19 period available to petitioner, thus, order denying ITC was to be set aside
Provisions considered
Section 16, read with section 39, of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017
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