2025 (6) TMI 2029

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....si Mukherjee Mr. Bijitesh Mukherjee ... For the CGST authorities ORDER 1. Affidavit of service filed in Court today is taken on record. 2. The short point that falls for consideration in the present writ petition is whether the writ petitioner is entitled to the benefit of input tax credit notwithstanding the petitioner having not filed the return under Section 39 of the WBGST/CGST Act, 2....

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....ection 16(5) of the said Act was inserted by The Finance (No.2) Act, 2024, No.15 of 2024, dated 16th October, 2024 with effect from 1st July, 2017. In terms of the provisions contained in the said newly inserted subsection (5) of Section 16 of the said Act, it would transpire that the legislature to negate the mischief of Section 16(4) to a certain extent provided therein, had in fact, extended th....

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....rd to the judgment delivered by the Hon'ble Supreme Court in the suo motu writ petition (C) 3 of 2020 on 10th January, 2022. 5. Having heard the learned advocates appearing for the respective parties I find that although the Covid-19 period was prevailing during the relevant point of time i.e. during 2020-21 and though the Hon'ble Supreme Court in the suo motu writ petition (C) 3 of 2020 had ex....