2025 (8) TMI 155

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ha Goods and Services Act, 2017 (collectively be called, "GST Act") pertaining to the tax period from April, 2018 to March, 2019 by Superintendent, Central GST & Central Excise Jajpur Range-III, Jajpur Road. 3. As it appears from the pleadings, the determination of tax liability has been made on account of erroneous availment of input tax credit of Rs.6,58,980/- after the due date of filing of returns in form GSTR-3B for the tax periods in the financial year 2018-19. Due to difficulties faced, Form GSTR-3B could not be filed within specified date under the statute, but the tax liability has been discharged by availing the benefit of input tax credit as depicted in Form GSTR-2B. 4. It is submitted by Ms. Kananbala Roy Choudhury, learne....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ade applicable in respect of class of registered persons against whom any order under Section 73 or Section 74 or Section 107 or Section 108 of the said Act has been issued confirming demand for wrong availment of input tax credit, on account of contravention of provisions of sub-section (4) of Section 16. It is stated that the said person is given option to file, electronically on the common portal, within a period of six months from the date of issuance of the notification, an application for rectification of such order issued under Section 73 or Section 74 or Section 107 or Section 108 of the said Act confirming demand for wrong availment of input tax credit as aforesaid. A further clarification in Circular No.F. No. CBIC-20001/6/2024-GS....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d to certain paragraphs of the said application for rectification to show that the input tax credit related to April 2018 to March 2019 which was the subject matter of Order-in-Original dated 23.04.2024. It is contended that though the application for rectification has been received by the opposite parties, the same is kept pending without paying any attention, as a consequence of which the petitioner is deprived of availing the benefit of the amended provision as referred to above. 4.3. To support her contention, learned counsel for the petitioner referred to following judgments of different Courts:- (i) Shiv Construction Company vs. Additional Commissioner, (2025) 27 Centax 239 (Guj.); (ii) Adhiraj Distributors Ltd. v....