{"id":72411,"date":"2025-08-25T08:40:37","date_gmt":"2025-08-25T03:10:37","guid":{"rendered":""},"modified":"2025-08-25T08:40:37","modified_gmt":"2025-08-25T03:10:37","slug":"administrative-denial-of-fy2018-19-input-tax-credit-quashed-section-16-5-extended-return-filing-to-nov-30-2021-pre-deposit-waived","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72411","title":{"rendered":"Administrative denial of FY2018-19 input tax credit quashed; Section 16(5) extended return filing to Nov 30, 2021; pre-deposit waived"},"content":{"rendered":"<p>Administrative denial of FY2018-19 input tax credit quashed; Section 16(5) extended return filing to Nov 30, 2021; pre-deposit waived<br \/>Case-Laws<br \/>GST<br \/>The HC quashed the impugned administrative action insofar as it rejected input tax credit asserted for FY 2018-19, holding that Section 16(5) prima facie extended the return-filing period until 30 November 2021 and thus rendered the reasoning for denial unsustainable. The court declined to pass a definitive substantive decree given the avail<\/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=91894\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Administrative denial of FY2018-19 input tax credit quashed; Section 16(5) extended return filing to Nov 30, 2021; pre-deposit waivedCase-LawsGSTThe HC quashed the impugned administrative action insofar as it rejected input tax credit asserted for FY 2018<\/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-72411","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72411","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=72411"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72411\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}