2025 (11) TMI 1918

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....Mr. S. Gurumoorthy, Senior Standing Counsel and Mr.G.Meganathan, Junior Standing Counsel ORDER This Writ Petition is before this court against the impugned Show Cause Notice dated 30.05.2024 bearing reference No.O.C.No.381 of 2024. The impugned Show Cause Notice calls upon the petitioner to show cause notice as to why:- (i) an amount of Rs. 10,962/-(Rupees Ten Thousand Nine Hundred ....

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....lated availing of input that credit and that in view of the statutory intervention by insertion of Sections 16(40 and 16(5) of the respective GST enactments, the deadline for filign GSTR-3B stood extended to 30.11.2021. 3. It is submitted that the impugned show cause notice has, however, reckoned 28.10.2010 as the last date for filing the GSTR-3B return. 4. The learned counsel for the petiti....

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.... a new deadline deemed to be as "30.11.2021", to which, the Presidential Assent was also obtained by the Government of Indian on 16.08.2024.... 5. The case of the peittioner prima facie appears to be squarely convered by the aforesaid decision. The petitioner is therefore not precluded from relying on the same before the respondent in the adjudication proceedings. Therefore, this Writ Petition ....