Input tax credit barred by belated return filing, as later amendment did not extend the filing period for 2020-21.

Input tax credit could not be claimed on the basis of a return filed beyond the statutory deadline under Section 16(4), because the later filing under Section 39 was belated and the Court found no basis to read in a further extension for the 2020-21 tax period. The Covid-19 related extension applied to certain proceedings, but the subsequent insertion of Section 16(5) showed that the legislature had consciously dealt with the filing period and did not extend it beyond 30 November 2021 for that period. As the constitutional validity of the provision was not challenged, the claim for credit on the delayed return failed.

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Issues: Whether input tax credit could be claimed notwithstanding the filing of the return under Section 39 beyond the time prescribed, and whether the Covid-19 related extension or the subsequent insertion of Section 16(5) enlarged the relevant period for the tax period 2020-21.

Analysis: The return for the relevant tax period was filed after the statutory deadline under Section 16(4). Although the Covid-19 period had led to extension of limitation in certain proceedings, the later insertion of Section 16(5) showed that the legislature consciously addressed the filing period under Section 39 and did not extend it beyond 30 November 2021 for 2020-21. The constitutional validity of the provision was not challenged, and the Court found no basis to read in a further extension.

Conclusion: The petitioner was not entitled to input tax credit on the basis of the belated return, and the challenge failed.

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