2020 (11) TMI 322

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... elay in filing the Returns - HELD THAT:- This Court is of the considered view that the writ petition could be disposed of, without expressing any opinion on merits, permitting the petitioner to file a representation with the Assistant Commissioner of Commercial Taxes - LGSTO - 20, Bengaluru enclosing a copy of this order, and this Officer shall expeditedly consider the petitioner's representa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the month of March 2019 on 12.12.2019 along with the late fee for the delay in filing the Returns. In the month of January, 2020 the petitioner is served with an advisory to deposit the amount equivalent to the belatedly availed credit along with applicable interest informing the petitioner that it could not have filed Returns availing such credits after the prescribed date and the same is im .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... borated in the representation dated 03.09.2020, it is permissible to avail Input Credit belatedly subject to payment of late fee. The respondent is obliged to consider the petitioner's representation. 4. Sri. Hema Kumar, learned Additional Government Advocate, submits that the representation is given by the petitioner only on 03.09.2020, and the petitioner's representations will be cons .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X