The Calcutta High Court, in the case of BBA Infrastructure Ltd. v. Senior Joint Commissioner of State Tax, dismissed a writ petition challenging the denial of Input Tax Credit (ITC) due to filing returns beyond the statutory time limit. The court upheld the validity of Section 16(4) of the Central Goods and Services Tax Act, stating that it imposes restrictions on filing belated returns for availing credit. The decision emphasized that conditions for concessions and benefits must be strictly construed and fulfilling eligibility criteria under Section 16(2) is mandatory for availing ITC. The court cited precedents and rejected the petitioner’s argument that Section 16(2) has an overriding effect on Section 16(4). The appeal and writ petition were dismissed. The judgment aligns with the view that timely compliance with the statute’s conditions is essential for claiming ITC.