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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 availability of statutory appellate remedy and the appealable character of the order; however, on the unique facts and prima facie satisfaction that the petitioner is entitled to the credit/refund, the HC waived the statutory pre-deposit requirement. The petition is accordingly disposed of, subject to the petitioner pursuing the appellate remedy.
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 availability of statutory appellate remedy and the appealable character of the order; however, on the unique facts and prima facie satisfaction that the petitioner is entitled to the credit/refund, the HC waived the statutory pre-deposit requirement. The petition is accordingly disposed of, subject to the petitioner pursuing the appellate remedy.
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