TaxTMI 
TaxTMI 
2025 (1) TMI 774
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....Constitution of India, the petitioner has prayed for the following relief:- "(A) Your Lordships be pleased to admit and allow the present petition. (B) Your Lordships be pleased to issue a writ in the nature of mandamus and hold that the order dated 12.08.2024, received on 04.09.2024, annexed herewith at Annexure 'E', issued by the Respondent is ex-facie illegal and without jurisdiction. (C) Pending hearing and final disposal of the present petition, Your Lordships be pleased to stay the order dated 12.08.2024, received on 04.09.2024, annexed herewith at Annexure 'E', issued by the Respondent. (D) Your Lordships may be pleased to pass any other and further order as this Hon'ble Court may deem fit in interest o....
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....cial Years 2017-2018 to 2020-2021, the registered person shall be entitled to take input tax credit in any return under Section 39, which is filed upto 30th day of November, 2021. 6. It was submitted that as the petitioner has filed requisite return before 30th day of November, 2021 as per newly inserted sub-section (5) of Section 16 of the CGST Act, there shall not be any default on the part of the petitioner under the provisions of Section 16 (4) of the Act. 7. It was therefore prayed that the matter may be remanded back to the Adjudicating Authority for application of the provisions of Section 16 (5) of the Act to the facts of the case of the petitioner. 8. On the other hand, learned Senior Standing Counsel Mr. Utkarsh Sharma for the ....
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....serve that the appellant have failed to understand the scheme of implementation of GST, under which, filing of GSTR-3B return, claiming of ITC and payment of taxes have been made to be simultaneous exercise over GST common portal. Had they understood it tin time, they would not have developed instant dispute. 5.8 Citing the legal maxim "Lex Non Cogit Ad Impossibilla", they contended that it was impossible to file the GST returns on time as OST registration was not allotted by the department to them owing to technical difficulties. So, definitely, they cannot be penalised for not doing so. As discussed above, there is no lota of doubt that appellant have failed to understand the scheme of implementation of GST, and under no circumstanc....
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....titled Uol Vs. Bharti Airtel Ltd. & Ors and found nonchallenged and held in order. Subsequently, on a Civil Appeal 5978/2021 filed by the Uol against the above cited judgement of the Hon'ble Gujarat High Court in AAP & Co. Vs Uol, Hon'ble Supreme Court first stayed its operation on 06.12.2019 and later even reversed it on 10.12.2021, by relying on its earlier judgement dated 28.10.2021 in CA 6520/2021 mentioned supra. In the said CA 6520/2021, Hon'ble Apex Court had held, "48.....We agree with the submission of the appellant that any Indulgence shown contrary to the statutory mandate would not only be an illegality but in reality, would simply lead to chaotic situation ana collapse of tax administration of Union, States....