2025 (3) TMI 487

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.... 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 to March 2020, whereby the ITC claimed by the petitioner on the basis of the r....

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....to 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 the returns filed in Form GSTR 3B was filed within the extended cut-off date as p....

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..... 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 petitioner which are in respect of the tax period from July, 2018 to March 2020 have now be....