Kerala High Court Rules Section 16(5) Overrides Section 16(4) for ITC Claims

The Kerala High Court has ruled that the non-obstante clause in Section 16(5) of the GST Act takes precedence over the time-limit restrictions imposed by Section 16(4). This decision allows taxpayers to claim Input Tax Credit (ITC) even after the statutory deadline, provided the underlying returns were filed in a timely manner. The ruling clarifies a significant point of contention regarding procedural compliance versus substantive tax rights.