2024 (12) TMI 335 - HC - GST

Taxpayer must apply for rectification within six months for delayed return filing Input Tax Credit under Section 16

The HC disposed of a writ petition challenging disallowance of Input Tax Credit for delayed return filing under CGST and OGST Acts. The petitioner sought ... Disallowance of ITC - delay in filing of return by GSTR-3B - HELD THAT:- Petitioner has moved Court invoking writ jurisdiction on not having filed appeal. In the circumstances, circular dated 15th October, 2024 issued by Central Board of Indirect Taxes and Customs, GST policy wing requiring petitioner to apply for rectification is to be complied with. This observation is on noticing that the circular was issued after the writ petition was presented. Considering departmental procedure is now in place for petitioner to comply with in having impugned order rectified and time for making the application is still available to petitioner, the writ petition is disposed off accordingly. The writ petition is disposed of. The High Court judgment involved a case related to the disallowance of Input Tax Credit due to a delay in filing returns under the Central Goods and Services Tax Act and Odisha Goods and Services Tax Act. The petitioner sought to set aside the order based on a recent amendment extending the filing deadline. The court noted a circular requiring the petitioner to apply for rectification within six months and disposed of the writ petition accordingly.