2025 (3) TMI 1296

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.... Mr. Anirban Ray, Ld. GP Mr. Md. T.M.Siddiqui, Ld. AGP Mr. T. Chakraborty Mr. S. Shaw Mr. S. Sanyal ...For the State ORDER 1. Challenging the order passed under Section 73 of the WSBGST /CGST 2017 (hereinafter referred to as the "said Act") for the tax period from April 2018 to March 2019, whereby the ITC claimed by the petitioner on the basis of the returns filed under Section 39 of the s....

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....attention of this Court to the order dated 7th December 2020, whereby the claim for ITC under Section 16(4) 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, ....