2025 (3) TMI 483

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.... Bhanja ORDER 1. Challenging the order dated 29th April 2024 passed under Section 73 of the WSBGST /CGST 2017 (hereinafter referred to as the "said Act") for the tax period from November 2018 to March 2019, whereby the ITC claimed by the petitioner on the basis of the returns filed under Section 39 of the said Act in Form GSTR 3B beyond the due date, had been disallowed, the instant writ petit....

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....ving regard to Section 64 of the said Act has been disallowed, he submits that the returns filed in Form GSTR 3B was filed within the extended cut of date as provided for in Section 16(5) of the said Act. It is submitted that to give effect to the aforesaid provision, the Central Board of Indirect Taxes and Customs, GST Policy Wing by circular dated 15th October 2024 has permitted the registered t....