GST return and input tax credit dispute remanded to show cause notice stage under later amendment and circulars.

A GST return and input tax credit dispute arising from delayed filing was addressed in light of Section 118 of the Finance Act, 2024 and subsequent circulars. The petitioner sought reconsideration of the adverse order and expressed readiness to respond to the show cause notice, while the respondents raised no objection. Following the course adopted in similar matters, the impugned order was set aside, the matter was restored to the show cause notice stage, and the authority was directed to permit a reply and reconsider the claim in accordance with law.

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Issues: Whether the impugned order rejecting the petitioner's GST return/input tax credit claim was required to be set aside and the matter restored to the stage of the show cause notice in view of the subsequent amendment and circulars.

Analysis: The dispute arose from delay in filing GST returns and claiming input tax credit for the relevant financial year. The petitioner sought relief on the basis of the amendment introduced by Section 118 of the Finance Act, 2024 and the subsequent circulars, and expressed readiness to reply to the show cause notice if the adverse order was set aside. The respondents raised no objection. In similar matters, the matter had already been remanded to the show cause notice stage, and the same course was found appropriate here.

Conclusion: The impugned order was set aside and the petitioner was relegated to the stage of the show cause notice, with time granted to file a reply and the authority directed to reconsider the matter in accordance with law.

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