{"id":71898,"date":"2025-06-30T08:43:53","date_gmt":"2025-06-30T03:13:53","guid":{"rendered":""},"modified":"2025-06-30T08:43:53","modified_gmt":"2025-06-30T03:13:53","slug":"input-tax-credit-denied-for-late-return-filing-beyond-section-39-deadline-despite-pandemic-conditions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71898","title":{"rendered":"Input tax credit denied for late return filing beyond Section 39 deadline despite pandemic conditions"},"content":{"rendered":"<p>Input tax credit denied for late return filing beyond Section 39 deadline despite pandemic conditions<br \/>Case-Laws<br \/>GST<br \/>HC dismissed the petitioner&#39;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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89958\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input tax credit denied for late return filing beyond Section 39 deadline despite pandemic conditionsCase-LawsGSTHC dismissed the petitioner&#8217;s claim for input tax credit despite non-filing of returns under Section 39 of WBGST\/CGST Act, 2017 within prescri<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71898","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71898","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71898"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71898\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}