2021 (4) TMI 1091

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..... ices Tax Act, 2017 - period of January 2018 to March 2018 - HELD THAT:- As per Section 37(3) of the West Bengal Goods and Services Tax Act, 2017, It is to be noted that the Act does not provide any provision for appeal. Furthermore, there is no provision for condoning of such a delay. There are no reason to interfere as the statute has provided a period of limitation for seeking rectification. .....

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..... Bharat Exports was uploaded as unregistered sale though the said company was a registered company. Subsequently, in September 2019, that is, after 1 years of the period concerned, M/s. Bharat Exports informed the petitioner that they were not getting credit of the input Tax Credit due to inadvertent mistake of the petitioner. The petitioner thereafter made an application seeking rectification of .....

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..... PROVIDED that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier. It is to be noted that the Act does not provide any p .....

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