2025 (1) TMI 1425

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....ICE BECHU KURIAN THOMAS FOR THE PETITIONER : BY ADVS. P.RAGHUNATHAN PREMJIT NAGENDRAN M.SHYLAJA RISHAL.K FOR THE RESPONDENT : BY ADV VIVEK A.V. SRI.P.R SREEJITH, SC JUDGMENT Petitioner challenges an order dated 18.04.2024 assessing the petitioner under Section 73(9) of the CGST Act apart from penalty and interest for the financial year 2018-19. 2. Petitioner is an assessee under the....

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....dents. 5. For the months of November 2018 upto March 2019, the petitioner ought to have, as per section 16(4), filed the returns by 20-10-2019. However petitioner filed the returns GSTR-3B only on 26.11.2019. Hence the claim for input tax credit availed by the petitioner was denied and the demand and penalty were imposed on them. After the introduction of Section 16(5), the time period for fili....