Section 16 5 Overrides Time bar

The Kerala High Court held that the benefit of Section 16(5) of the CGST Act cannot be denied merely because returns were not filed within the original timeline prescribed under Section 16(4). 

Since the taxpayer had furnished the relevant returns before the statutory cut-off date specified under Section 16(5), the restriction under Section 16(4) ceased to operate. 

The Court accordingly quashed the assessment orders denying Input Tax Credit (ITC) and directed reconsideration of the matter by extending the benefit of Section 16(5), subject to fulfillment of other statutory conditions.