2026 (7) TMI 318

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...., learned counsel appears No.3 in WP No.34047 of 2025. COMMON ORDER: Mr. P.Venkat Prasad, learned counsel representing P V Prasad Associates, learned counsel for the petitioner. Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs appears for respondent Department. Mr. M. Murali Krishna, learned counsel appears for respondent No.3 in WP No. 34047 of 2025. 2. The background of the cases is taken note of in the order dated 12.11.2025, which reads as under: "Learned counsel Sri P.Venkat Prasad, representing M/s. P.V. Prasad Associates, appears for the petitioner. Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Custo....

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...., whereby the last date for filing monthly returns for the financial year 2017-2018 onwards to 2020-2021 would be 30.11.2021. If the returns are filed within the cut off date, it would be treated as within time. It is the case of the petitioner that the impugned orders-in-original treat the belated filing of GSTR returns in violation of Section 16(4) of the Act without taking note of the amendment which came into force on 27.09.2024, though after passing of the impugned orders-in-original, but with retrospective effect. The petitioner, being aggrieved on the above counts, has preferred these writ petitions. Learned Senior Standing Counsel appearing for Central Tax submits that he is not in a position to dispute th....