2022 (4) TMI 1520

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....h i/b. Swapnil Bangur   P.C. :- Heard the learned Counsel for the parties. For the order that is proposed to be passed, it is not necessary to detail the facts of the case. 2. The Petitioner is an Undertaking of Government of Maharashtra established under the Maharashtra Raw Cotton (Procurement, Processing and Marketing) Act, 1971. The Petitioner - Undertaking is engaged in the activity o....

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.... is filed. The Petitioner has also filed rejoinder. In the reply affidavit the stand is reiterated that unless payment is made by furnishing GSTR-3B Return, it cannot be considered as payment of tax. 4. In the Petition and rejoinder the Petitioner has placed on record various factual aspects to demonstrate that for some period the Petitioner may have made the payment late but for substantial peri....

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....arned Counsel for the Respondents has sought to contend that availability of the Input Tax Credit cannot be considered for the purpose of Section 50 of the CGST Act, 2017. 5. Therefore, both. the above mentioned factual aspect and legal aspect having been not considered and considering the fact that the Petitioner is a Semi Government Agency, we are of the opinion that the matter needs to be re-e....