The petitioner relied on Section 16(5), under which taxpayers filing returns within the specified cut-off date of 30.11.2021 would be entitled to ITC. The Court found that the petitioner had filed the relevant returns between 24.05.2018 and 27.10.2019, all before the Section 16(5) cut-off date. The Court quashed Ext.P1 and directed the fourth respondent to reconsider the matter and grant ITC under Section 16(5), if the petitioner was otherwise entitled. FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURTThe petitioner is a registered tax payer under the provisions of the CGST/KSGST Act. Thus, all the returns have been submitted within the cut off date contemplated under the above said provision and therefore, the petitioner is entitled to get the input tax credit.