2025 (7) TMI 1396

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.... Justice Binod Kumar Dwivedi For the Petitioner : Shri Gagan Tiwari - Advocate For the Respondents No.1 to 3 : Shri Prasanna Prasad - Advocate ORDER PER: JUSTICE VIVEK RUSIA The petitioner has filed present petition challenging the Order-in- Original dated 21/08/2023 (Annex.-P/5), whereby the demand made in the show cause notice has been upheld with penalty solely on the ground that....

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....it note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019- 20 and 2020-21, the registered personal shall be entitled to take input tax credit in any return under section 39 which is filed upto the thirtieth day of November, 2021." 03. Learned counsel for the petitioner submits that the return GSTR- 3B of these three years were submitted by the peti....