9911796707
TMI Blog2019 (8) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... R: "We have heard the submissions of learned senior counsel appearing for the petitioner and of learned Assistant Solicitor General appearing for respondent nos. 1 and 2. We have perused the material record. The facts, which are discernible from the pleadings and the submissions and which are relevant for consideration at this stage of passing of an interim order, may be stated, in brief, as f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... z., IGST input tax credit in all other ITC column. Therefore, the petitioner, inter alia, contending that in the absence of any provision in Section 39 Of GST Act, 2017 or the relevant rules, the petitioner is entitled to rectify the mistake that has crept in GSTR-3B returns,' However, learned Assistant Solicitor General appearing for respondent nos. 1 and 2, having invited our attention to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein the question considered by the learned Division Bench of that High Court is as follows; 'Whether the return in Form GSTR-33 is a return required to be filed under Section 39 of the CGST Act JGGST Act. The aforesaid press release is valid and in consonance with Section 16(4) of the CGST Act/GGST Act only if Form GSTR-3B is a return required to be filed under Section 39 of the CGST Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ease dated 18th October, 2018 could be said to be illegal to the extent that its para-3 purports to clarify that the last date for availing input tax credit relating to the invoices issued during the period from July, 2017 -to March, 2018 is the last date for the filing of return in Form GSTR-3B." Reliance is also placed on a decision in W.P.(C) No.35868 of 2018 of the High Court of Kerala at Er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s IS a fit case to grant the interim order. Accordingly, the petitioner is permitted to rectify GSTR 3B statements for the months of August and December, 2017 and January and February, 2018 manually subject to the outcome of the writ petition. It is made clear that if the petitioner submits a rectified statement for the above purpose, the respondents shall process the same in accordance with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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