2025 (10) TMI 1252

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....nt Advocate for the Respondents. 3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 25.02.2025 of the 1st Respondent and Order dated 02.09.2025 of the 2nd Respondent, rejecting the Petitioner's appeal against the aforesaid Order dated 25.02.2025 of the 1st Respondent. 4. The 1st mentioned Order was passed by the 1st Respondent on 25.02.2025 after issuance of due notice to the Petitioner on 26.11.2024 which was also replied by the Petitioner on 24.02.2025. 5. Aggrieved by the same, the Petitioner filed an appeal before the 2nd Respondent on 29.08.2025 beyond the condonable period of limitation under Section 107 of the respective GST enactments. The said appeal was filed with a delay of 66 days beyon....

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....stem in FORM GSTR - 1, 5, 6, 7 and 8. 97. Thus, the system has evolved to allow a recipient to avail Input Tax Credit (ITC) on the tax paid / borne on the tax paid by the supplier of goods or service or both. Prior to that the Input Tax Credit (ITC) was being allowed without the details being furnished at 20%, 10%, 5% as detailed in Table II of this Order has become irrelevant. 98. Once the details are captured, it enabled system and in the returns filed by the supplier of goods or services. The recipient is entitled to avail full Input Tax Credit (ITC). With effect from 15.10.2020 vide Notification No.79/2020, Central Taxes (CT) dated 15.10.2020, the issue has been fully resolved. Perhaps, it is for this reason why restri....

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....re the 2nd Respondent was beyond the condonable period of limitation prescribed under Section 107 of the respective GST enactments and therefore the 2nd Respondent has rightly rejected the appeal of the Petitioner on merits on 02.09.2025. 10. Hence, submits that this Writ Petition is liable to be dismissed in the light of the decisions of the Hon'ble Supreme Court in Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others, (2008) 3 SCC 70 and in Commissioner of Customs and Central Excise Vs. Hongo India Private Limited and another, (2009) 5 SCC 791 and also in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC Online SC 440. This submission of the lear....