ITC barred by section 16(4) of CGST Act is admissible if availed within period prescribed u/s. 16(5)

Rivera Enterprises Vs Deputy State Tax Officer (Madras High Court) Madras High Court held that Input Tax Credit which is barred by limitation in terms of section 16(4) of the Central Goods and Services Tax Act, 2017 is available in case the same is within period prescribed in terms of section 16(5) of the Act. Facts- The petitioners in these Writ Petitions are registered dealers on the files of the respondent-Department under the provisions of the Goods and Service Tax Act, 2017/CGST Act 2017. Though the petitioners have filed GSTR-1 returns in time, however, insofar as claim of ITC is concern...