9911796707
TMI Blog2024 (11) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... lodged beyond the period prescribed under Section 16(4) of the GST Acts - HELD THAT:- The impugned order passed by the respondent dated 27.07.2022 is set aside. In respect of other issues, the impugned order shall remain undisturbed. The learned assessing adjudicating authority/respondent would re-do the assessment by taking into account the amendment. The petitioner may submit their objection by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e relevant provisions reads as under: 118. In section 16 of the Central Goods and Services Tax Act, with effect from the 1st day of July, 2017, after sub-section (4), the following sub-sections shall be inserted, namely: (5) Notwithstanding anything contained in subsection (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) filed up to thirtieth day of November following the financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier; or (ii) for the period from the date of cancellation of registration or the effective date of cancellation of registration, as the case may be, till the date of order of revocation of cancellation of registration, whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondent dated 27.07.2022 is set aside. In respect of other issues, the impugned order shall remain undisturbed. The learned assessing adjudicating authority/respondent would re-do the assessment by taking into account the amendment referred supra. The petitioner may submit their objection by way of reply, within a period of three weeks from the date of receipt of a copy of this order al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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