Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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 39 beyond November 30, 2021, evidenced by subsequent insertion of Section 16(5). Court held that since constitutional validity of the provision was unchallenged and legislature was conscious of pandemic situation yet maintained the deadline, petitioner's contention for benefit of input tax credit could not be accepted. Petition dismissed for failure to comply with statutory filing requirements.
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 39 beyond November 30, 2021, evidenced by subsequent insertion of Section 16(5). Court held that since constitutional validity of the provision was unchallenged and legislature was conscious of pandemic situation yet maintained the deadline, petitioner's contention for benefit of input tax credit could not be accepted. Petition dismissed for failure to comply with statutory filing requirements.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
