2024 (9) TMI 46

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....br>GST<br>Hon&#39;ble Mr. Justice Krishnan Ramasamy For the Petitioner : Dr. A. Thiyagarajan Senior Counsel For Mr. D. Senthilkumar For the Respondent : Mr. Rajendran Raghavan Standing Counsel ORDER By consent the writ petition is taken up for final disposal at the stage of admission itself. 2. The case of the petitioner is that the respondent issued a notice on 25.01.2024 for the f....

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.... consideration. In such circumstances, the respondent issued a show cause notice dated 16.05.2024 and notice for personal hearing on 26.06.2024. While so, the petitioner filed its detailed reply on 29.06.2024, which was served on the respondent on 03.07.2024. Without considering the same, the respondent issued another notice on 04.07.2024 directing the petitioner to appear for personal hearing on ....

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....d this extension applies to any GSTR 3B returns filed for the financial years 2017-18, 2018-19, 2019-20, and 2020-21, with the new deadline deemed to be 30.11.2021 and to facilitate this extension, the Council also recommended a retrospective amendment to section 16(4) of the CGST Act, with effect from 01.07.2017. Thus, according to the learned senior counsel, if the proposed amendment came into e....

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....claim input tax credit beyond the statutory period. Therefore, the learned counsel prayed for dismissal of this writ petition. 5. Heard the learned counsel on either side and perused the materials available on record. 6. Admittedly, the petitioner after availing ITC, filed its GSTR 3B for September, 2020, on 23.10.2020, i.e., with a delay of one day. Though the petitioner stated that due to ....