2025 (3) TMI 1296 - HC - GST

Challenge to order passed u/s 73 of the WSBGST /CGST 2017 - 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 - Having heard the learned advocates appearing for the respective parties and noting that in this case 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 sub3 section (5) to Section 16 the returns filed by the petitioner which is in respect of the tax period from April 2018 to March 2019 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

**Summary of the Judgment:**In the case adjudicated by the Calcutta High Court, the petitioner challenged an order under Section 73 of the West Bengal Goods and Services Tax (WSBGST)/Central Goods and Services Tax (CGST) Act, 2017. The order disallowed the Input Tax Credit (ITC) claimed by the petitioner for the tax period from April 2018 to March 2019 because the returns were filed late under Section 39 in Form GSTR 3B.The petitioner argued, referencing the West Bengal Goods and Services Tax (Amendment) Act, 2024, that sub-Section (5) to Section 16, effective from 1st July 2017, extended the cutoff date for filing returns to 30th November 2021, thereby withdrawing the penal effects of late filing for certain financial years, including 2018-19. The Central Board of Indirect Taxes and Customs, through a circular dated 8th October 2024, allowed taxpayers to file rectification applications to benefit from this amendment.The court, acknowledging the amendment and the circular, recognized that the petitioner's returns, initially filed late, were now regularized under the new provisions. Consequently, the court granted the petitioner leave to apply for rectification before the appropriate authority, thereby allowing the petitioner to benefit from the amended law. The writ petition, WPA 2075 of 2023, was disposed of with these observations and directions.