2024 (12) TMI 213

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.... T. M. Siddiqui Mr. T. Chakraborty Mr. Saptak Sanyal Mr. Debraj Sahu ... for the State Mr. Kaushik Dey Mr. Abhradip Maity ... for the respondent No.6 (CGST Authority) Mr. Vipul Kundalia, Sr. Adv. Mr. Soumen Bhattacharjee ... for the Union of India ORDER Challenging the order dated 17th August, 2024 passed by the Superintendent of CGST & CX Singur Division, Howrah Commissionerate under Section ....

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....tered person shall be entitled to take input tax credit in any return under Section 39 which is filed up to the thirtieth day of November, 2021. According to Mr. Choraria the entire show cause notice proceeds on the premise of the default committed by the petitioner in relation to the filing of returns beyond the prescribed period. By referring to the order passed by the proper officer dated 13th ....

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....s matter. Having heard the learned advocates appearing for the respective parties and having considered the materials on record and taking note of the provisions contained in Section 16(5) of the CGST Act, 2017 which has been inserted vide notification dated 16th August, 2024, I am of the view that the present writ petition is required to be heard. Since, the petitioner has been able to make out....