Input tax credit denied for late return filing beyond Section 39 deadline despite pandemic conditions

Input tax credit denied for late return filing beyond Section 39 deadline despite pandemic conditionsCase-LawsGSTHC dismissed the petitioner’s claim for input tax credit despite non-filing of returns under Section 39 of WBGST/CGST Act, 2017 within prescri

Input tax credit denied for late return filing beyond Section 39 deadline despite pandemic conditions
Case-Laws
GST
HC dismissed the petitioner's claim for input tax credit despite non-filing of returns under Section 39 of WBGST/CGST Act, 2017 within prescribed time limits. Although Covid-19 pandemic prevailed during 2020-21 and Supreme Court extended limitation periods for appeals and proceedings, the legislature deliberately chose not to extend the return filing deadline under Section

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