https://www.taxtmi.com/caselaws?id=773916 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. en-us Wed, 18 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773916 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. Case-Laws GST Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773916