2026 (8) TMI 1384

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....P. MEHTA, JJ. WRIT PETITION NOS. 4840 AND 4838/2026 For the Petitioner: Mr. Ram Heda, Counsel. For the Respondents: Mr. Kunal Nalamwar, Counsel. WRIT PETITION NO. 4844/2026 For the Petitioner: Mr. Ram Heda, Counsel. For the Respondent No. 1: Mr. Kunal Nalamwar, Counsel. For the Respondent nos. 2 and 3/State: Mr. N.R. Patil, A.G.P. ORDER WRIT PETITION NO. 4840/2026 1. ....

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....h is filed upto the thirtieth day of November, 2021." 2] As could be seen, by the aforesaid amendment, the registered person (in the present case, the petitioner) will be entitled to take input tax credit in the returns filed under Section 39, which were filed up to thirtieth day of November, 2021. 3] The Revenue issued the Notification in issue, inter alia, providing for a procedure to give....

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....ation was introduced, the benefits thereof could not have been curtailed by prescribing time limit. The Counsel for the petitioner submits that delayed approach by persons, like petitioner, should not deprive him of availment of benefits under the substantive provision. 5] The question, therefore, is, whether the Notification, prescribing special procedure for availing benefits under the provis....