9911796707
TMI Blog2024 (12) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... The impugned Order-in-Original dated 04.04.2024 passed in Form GSTR DRC-07 is hereby quashed and set aside and the matter is remanded back to the respondent-Assessing Officer to pass afresh de-novo order after considering the application to be filed by the petitioner as per the provisions of Sections 16 (5) and 16 (6) of the GST Act in accordance with law - Petition disposed off by way of remand. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE D.N. RAY Appearance: For the Petitioner(s) No. 1: Mr Love R Sharma (11959). For the Respondent(s) No. 2,3: Ms Shrunjal Shah, AGP. For the Respondent(s) No. 1: Nidhi T Vyas (7772). For the Respondent(s) No. 4: Notice Served. ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessity and allow the amendment of GSTR 3B returns in peculiar facts and circumstances of this case; d) that this Hon'ble Court be pleased to issue a Writ of Certiorari/Mandamus or a writ in the nature of Certiorari/Mandamus or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions, direct the Respondent No. 3 to accept the letter for the rectification of the error dated 10.06.2024; e) for interim and ad-interim reliefs in terms of prayer (a), (b), (c) and (d) above; f) for costs of this Petition; g) for such and other reliefs as the nature and circumstances of the case may requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of the difference between both the returns. 4. Learned advocates for the respective respondents submitted that if the petitioner makes an application under Sections 16 (5) and 16 (6) of the GST Act, the same shall be considered in accordance with law. 5. The provisions of Sections 16 (5) and 16 (6) of the GST Act which have been inserted by the Finance Act (No. 2), 2024 dated 16.08.2024 with effect from 01.07.2017 read as under : 16 (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 under section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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