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TMI Blog2024 (9) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... n 22.03.2024, proposing to levy tax along with applicable interest and directing the petitioner to pay the same by 05.04.2024. On the failure of the petitioner to pay the amount demanded, the respondent initiated section 73(1) proceedings and issued the show cause notice dated 16.05.2024 which is impugned herein. It is seen from the records that the GST Council in its 53rd meeting, recommended to extend the deadline for filing GSTR-3B returns for the financial years 2017-18, 2018-19, 2019-20, and 2020-21 and the said extension applies retrospectively from 01.07.2017. The case of the petitioner, that too, one day delay in filing GSTR 3B, deserves for consideration. However, the respondent refused to condone the delay and also proposed to rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces, the respondent issued a show cause notice dated 16.05.2024 and notice for personal hearing on 26.06.2024. While so, the petitioner filed its detailed reply on 29.06.2024, which was served on the respondent on 03.07.2024. Without considering the same, the respondent issued another notice on 04.07.2024 directing the petitioner to appear for personal hearing on 15.07.2024 at 4.20 pm. Therefore, the petitioner is before this court with the present writ petition to quash the show cause notice dated 16.05.2024 issued by the respondent. 3. The learned senior counsel for the petitioner submits that the demand is raised due to one-day delay in filing GSTR-3B for September 2020, which according to the petitioner, was caused on account of COVID- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17. He further contends that the provision is mandatory, not merely procedural, and that the petitioner cannot claim input tax credit beyond the statutory period. Therefore, the learned counsel prayed for dismissal of this writ petition. 5. Heard the learned counsel on either side and perused the materials available on record. 6. Admittedly, the petitioner after availing ITC, filed its GSTR 3B for September, 2020, on 23.10.2020, i.e., with a delay of one day. Though the petitioner stated that due to covid-19 situation, the delay had occurred, the respondent refused to accept the same and issued Form GST DRC 01A on 22.03.2024, proposing to levy tax along with applicable interest and directing the petitioner to pay the same by 05.04.2024. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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