9911796707
TMI Blog2024 (9) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... 24, it would appear that in Clause 114, amendment of Section 16 of the said Act has been proposed thereby making a provision to give benefit to those registered tax payers who are entitled to Input Tax Credit and have filed a return under Section 39 of the said Act up to 30th November, 2021, in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial years 2017-18, 2018-19, 2019-20 and 2020-21, and since the petitioner had filed Form 3B for the Tax period 2018-2019, belatedly but before 30th November, 2021, the petitioners at this stage is entitled to an interim order, as the finance bill no.2 of 2024 takes care of a major part of the determination made under Section 73 of the said Act for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Act for Rs. 368/-, Rs. 3163873/- Rs. 3163873/- under IGST, CGST SGST respectively, were found reversible since, ITC, availed in GSTR-3B was filed after the last date prescribed under Section 16 (4) of the said Act. He submits that although, the last date for filing the GSTR-3B was 20th October, 2019, the said GSTR-3B was filed on 31st October, 2019 for the months December 2018 to March, 2019. 4. By placing before this Court the Finance bill no.2, 2024 bill being bill No. 55 of 2024, it is submitted that the said bill as introduced in the Lok Sabha in Clause 114 thereof, a provision has been made by proposing an amendment to Section 16 (4) of the said Act, so as to entitle the registered persons under the said Act to benefit of Input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Credit and have filed a return under Section 39 of the said Act up to 30th November, 2021, in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial years 2017-18, 2018-19, 2019-20 and 2020-21, and since the petitioner had filed Form 3B for the Tax period 2018-2019, belatedly but before 30th November, 2021, I am of the view that the petitioners at this stage is entitled to an interim order, as the finance bill no.2 of 2024 takes care of a major part of the determination made under Section 73 of the said Act for the Financial Year 2018-19. Such interim order is necessary to avoid multiplicity of judicial proceedings. 8. Having regard thereto, but taking note of the fact that the aforesaid Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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