23 September 2020
There are no express powers to condone such delay with any GST administrative authority under the CGST Act. However, other avenues can be explored. For which period is this and what is the amount involved are the important considerations. Whether you have received any notice?
24 September 2020
It is worth claiming it even if it requires litigation.There can be 2 routes possible. one is to take up with GST council and another to draft suitable legal reply in response to the letter of the department. You can share the deptt letter on my email lekhrsood@gmail.com.If you want I can help you in the process.