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TMI Blog2024 (12) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... nd GSTR-3B - HELD THAT:- The impugned order passed by the respondent dated 23.04.2024 is set aside and the petitioner shall deposit the entire tax due of Rs. 87,129/- on issues other than rejection of ITC invoking Section 16 (4) of the Act within a period of two (2) weeks from the date of receipt of a copy of this order. This Writ Petition is disposed of. - HONOURABLE MR. JUSTICE MOHAMMED SHAFFI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the 1st day of July, 2017, after sub-section (4), the following sub-sections shall be inserted, namely: (5) Notwithstanding anything contained in sub-section (4), 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, the registered person shall be entitled to take input tax credit in any return un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ins 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, where such return is filed within thirty days from the date of order of revocation of cancellation of registration, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the discrepancy between e-way bill and GSTR-3B, the tax implication is only Rs. 37,890/- and Rs. 49,239/- respectively, which constitutes less than 2% of the total liability that the petitioner may be granted liberty to file their objections subject to the condition that the petitioner deposits the entire tax due on the above issues, i.e., Rs. 87,129/- (37,890 + 49239), which was agreed to by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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