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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the adjudication disallowing Input Tax Credit on the ground of delayed filing of GSTR-3B could stand in view of Section 16(5) of the GST law, and whether the matter required remand for reconsideration.
Analysis: The adjudication order was based on the premise that the return under Section 39 had been filed beyond the stipulated date. The Court noted, prima facie, that the petitioner sought the benefit of Section 16(5) and that the actual date of submission of the return for the relevant tax period was not later than 14 January 2021. In that view, the matter warranted reconsideration by the proper officer after taking into account the insertion of Section 16(5).
Conclusion: The disallowance order was set aside and the matter was remanded to the proper officer for fresh consideration in light of Section 16(5); the issue was decided in favour of the petitioner.
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