2025 (12) TMI 1121

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.... For the Petitioner : Mr. B. Syed Abdul Wakeel For the Respondents : Mr. TNC Kaushik, Additional Government Pleader ORDER In this writ petition, the petitioner has challenged the order dated 19.02.2025, which was preceded by a Show Cause Notice dated 26.11.2024, the petitioner was issued with reminders on 24.01.2025, 15.02.2025 and 15.03.2025, the petitioner, however did not file a reply....

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....ade to you. GSTR-1 filed by supplier up to the tax period of September of following FY till the cut-off date has been considered for availiability of ITC. For the FY:Apr 20-Mar 21, the cut-off date is 30 Nov, 2021. S. No Description Table No. in GSTR-3B SGST CGST IGST CESS Total 1 2 3 4 5 6 7 8 1 ITC availed in GSTR-3B 4A(5) 324768 324....

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....h of September, Apr 20-Mar 21 (FY) i.e., 30 Nov,2021. However, it is observed that, you have availed input tax credit after this due date. Therefore, you are not entitled to the ITC claimed in the GST 3B return as below: S. No Tax Period Dt.of filing of return ITC claimed SGST CGST IGST CESS Total 1 2 3 4a 4b 4c 4d 4e 1 Nov,2020 2022-04-1....

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....he disputed tax confirmed under Section 16(4) of the respective GST enactment within a period of 30 days together with a reply from the date of receipt of a copy of this order. 6. In case the Petitioner complies with the above stipulations, the first Respondent shall proceed to pass a fresh order on merits and in accordance with law as expeditiously as possible, preferably, within a period of t....