2025 (3) TMI 487

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....s Ms. Elina Dey Mr. Sourendra Nath Banerjee.   For the State: Mr. A. Ray Mr. T. M. Siddiqui Mr. Tanoy Chakraborty Mr. S. Sanyal. For the CGST authorities: Mr. Kaushik Dey Ms. Aishwariya Rajyashree. 1. Challenging the order passed under Section 73 of the West Bengal/Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act") for the tax period from July, 2018 ....

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....0- 21 has been withdrawn, by extending the cut-off date for filing of returns upto 30th November 2021. 3. By drawing attention of this Court to the order dated 6th February, 2024 passed under Section 73 of the said Act, he submits that the claim for ITC of the petitioner has been turned down as per Section 16 (4) of the said Act. He submits that from the aforesaid order, it would transpire that....

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....d. 5. Mr. Dey, learned advocate enters appearance on behalf of the CGST authorities. 6. Having heard the learned advocates appearing for the respective parties and noting that in this case, the ITC had been disallowed by reasons of the petitioner filing the return in Form GSTR 3B beyond the due date, and on the basis of insertion of sub-section (5) to Section 16, the returns filed by the pet....