2025 (3) TMI 487 - HC - GST

Disallowance of ITC claimed by the petitioner on the basis of the returns filed under Section 39 of the said Act in Form GSTR 3B beyond the due date - HELD THAT - The ITC had been disallowed by reasons of the petitioner filing the return in Form GSTR 3B beyond the due date and on the basis of insertion of sub-section (5) to Section 16 the returns filed by the petitioner which are in respect of the tax period from July 2018 to March 2020 have now been regularized having regard to the new cut of date provided for in Section 16 (5) of the said Act the petitioner cannot be denied the benefit of the aforesaid amendment. The petitioner is permitted to apply before the appropriate authority by making appropriate rectification application - petition disposed off.

Summary

The Calcutta High Court considered a writ petition challenging the disallowance of Input Tax Credit (ITC) claimed by the petitioner under the West Bengal/Central Goods and Services Tax Act, 2017 for the tax period from July 2018 to March 2020. The petitioner relied on a recent amendment to the Act that extended the cut-off date for filing returns. The Court noted that the petitioner's returns were filed within the extended deadline and allowed the petitioner to apply for rectification of the ITC claim. The writ petition was disposed of with this direction.