2026 (7) TMI 1910

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....BLE MR. JUSTICE ZIYAD RAHMAN A.A. For the Petitioner : Smtg.Mini, P.J. Anil Kumar, Satyajith K. Warrier, P.S. Sree Prasad, Advs. and A. Kumar, Sr. Adv. For the Respondent : Shaij Raj T.K., GP JUDGMENT The petitioner is a registered tax payer under the provisions of the CGST and SGST Act. This writ petition is submitted by the petitioner challenging Ext.P4 order passed under Section 73 ....

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.... the months of April, 2018 and March, 2019 were submitted by the petitioner on 15.02.2021 and 27.02.2021 respectively. Thus, it is evident that the returns were submitted within the cut off date contemplated under Section 16(5) of the Act and hence the petitioner is entitled to the benefit. This is particularly because, Section 16(5) there is a non-obstante clause, as regards Section 16(4) and the....