2025 (5) TMI 631

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....registered itself under the GST regime. The petitioner was required to file the returns, for the month of September, 2019, by 24.10.2020. However, the return was filed on 06.11.2020. 3. The 3rd respondent, issued a show cause notice, on 30.01.2024, calling upon the petitioner to show cause why the Input Tax Credit of Rs. 4,21,726/- under the CGST Act and Input Tax Credit of Rs. 4,21,726/- under the SGST Act should not be rejected as the return was filed beyond the time provided. The 3rd respondent, had raised this issue in view of the language, in Section 16 (4) of the GST Act, which stipulated that a person registered under the GST Act, would not be entitled to take Input Tax Credit in relation to supply of goods or services, where the re....

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....majeure condition. None of the circulars, under which such extension has been given, mention a force majeure situation and accordingly, the circulars would have to be set aside and the impugned order would have to be declared to be beyond limitation; iv) The impugned order does not contain the signature or a Document Identification Number (DIN) and same is fatal and the order has to be declared to be non-est and void; v) Since Section 16 (2) of GST Act only stipulates that a registered person is entitled to the benefit of claiming Input Tax Credit if he is able to file a return and submit the documents necessary to show that he is entitled to Input Tax Credit. Since the petitioner has complied with and the requirement under Section 16 (....