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2025 (4) TMI 1515 - HC - GSTBelated filing of returns under Section 39 of of the WBGST/CGST Act 2017 and the consequential effect of Section 16(4) of the said Act - HELD THAT - Admittedly in this case it may be seen that having regard to the provisions contained in Section 16(4) of the said Act and the petitioner having filed the returns in form GSTR-3B beyond the due date as provided in Section 16(4) of the said Act not only the input tax credit availed by the petitioner was reversed but the petitioner was also saddled with interest under Section 50 of the said Act. Admittedly in this case the returns having been filed within such extended dates by operation of law the mischief of Section 16(4) cannot apply and accordingly the aforesaid order dated 28th June 2024 can no longer be enforced and the same is accordingly set aside and quashed. Petition disposed off.
The Calcutta High Court, in WPA 1378 of 2025, addressed a challenge to an order under Section 73 of the WBGST/CGST Act, 2017 concerning the tax period January to March 2020. The core issue involved the belated filing of returns under Section 39 and the consequent denial of input tax credit under Section 16(4), which restricts credit claims after 30th November following the financial year-end or upon filing annual returns, whichever is earlier.The petitioner had filed returns in GSTR-3B beyond the prescribed due date, resulting in reversal of input tax credit and imposition of interest under Section 50. However, both parties brought to the Court's attention subsequent amendments via notifications dated 16th August 2024 and 10th January 2025, which inserted sub-Section 5 after Section 16(4). This amendment has an overriding effect on Section 16(4), extending the time for filing returns for financial years 2017-18 through 2020-21 up to 30th November 2021.Since the petitioner filed within this extended period, "by operation of law the mischief of Section 16(4) cannot apply." Consequently, the impugned order dated 28th June 2024 was set aside and quashed. The Court made no order as to costs and disposed of the petition accordingly.
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