2026 (1) TMI 106

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....aincy Jain, Adv. for R-1. Ms. Anita & Ms. Swati Puri, Advs. for R-2. Mr. Akash Panwar, Adv. for R-1 &3. ORDER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, challenging the Order-in- Original dated 8th April, 2024 (hereinafter, 'impugned order') passed by the A....

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....of the Central Goods and Services Tax Act, 2017 (hereinafter, 'CGST Act'), if the tax returns were filed prior to 30th November, 2021, the tax payer is entitled to take Input Tax Credit (hereinafter, 'ITC') in respect of four financial years i.e., 2017-18, 2018-19, 2019-20 and 2020-21. 5. Thus, it is the submission of ld. Counsel for the Petitioner that in the present case, the impugned order w....

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....ot reply to the same and, thereafter, file a writ petition challenging the final order which has been passed that too in such a belated manner. 10. In this case, the Petitioner did not file the reply to the SCN, did not attend any personal hearing and the impugned order was also passed on 8th April, 2024, but the challenge has been raised almost 18 months later. In the opinion of this court the....

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....f the CGST Act by 15th January 2026. 14. If the rectification application is failed by 15th January, 2026 it shall not be dismissed on the ground of being barred by limitation and shall be adjudicated on merits. 15. In the said rectification application, the benefit being claimed under Section 16(5) of the CGST Act shall be set out in detail by the Petitioner and this argument of the Petitio....