9911796707
TMI Blog2025 (1) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... return GSTR due to some technical reasons - failure to remit GST on the supply made but there are valid tax invoices, proof of payment of the value of goods along with the GST component to the respective suppliers - no clear proof of payment of consideration and tax towards the inward supply and non-receipt of goods in possession - HELD THAT:- Similar questions of facts and law involved in these writ petitions in M/S. M. TRADE LINKS [ 2024 (6) TMI 288 - KERALA HIGH COURT] where it was held that ' The time limit for furnishing the return for the month of September is to be treated as 30th November in each financial year with effect from 01.07.2017, in respect of the petitioners who had filed their returns for the month of September on or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L.GP, VISHNU PRADEEP; SRI SREELAL N WARRIER; SRI P R SREEJITH, SREELAL N.WARRIER; SRI P R SREEJITH; MR MUHAMMED RAFIQ SPL GP, K.R.RAJKUMAR, P.G. JAYASHANKAR PGJ; ADVS.SREELAL, N.WARRIER; SRI P R SREEJITH; MR MUHAMMED RAFIQ SPL GP, THOMAS MATHEW NELLIMOOTTIL; ADVS.SREELAL N.WARRIER; SRI P R SREEJITH; MR MUHAMMED RAFIQ SPL GP, KAVERY S THAMPI, THOMAS MATHEW NELLIMOOTTIL J.RAMKUMAR, SREEJITH P. R VISHNU RAJAGOPAL, P R SREEJITH JUDGMENT This batch of writ petitions contains three sets of cases. In some cases, the respective supplier had remitted the tax (GST) but not reflected in their return GSTR due to some technical reasons. Another set of petitioners are those who have received the goods or services and have valid tax invoices, proof of pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it prescribed, may approach the appropriate GST authority within a period of thirty days from today to avail the benefit of the aforesaid Circulars, if the same is/are applicable to their case. The GST authorities will examine the claim of the individual dealer by applying the provisions of the Circulars, and it will grant applicable relief to eligible dealers. 100. Prior to the amendment in Section 39 by the Finance Act 2022, the date for furnishing the return under Section 39 was 30th September. Considering the difficulties in the initial stage of the implementation of the GST regime, its understanding, and compliance, the Legislature effected the amendment and extended the time for filing the return for September to 30th November in each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is granted to the petitioners, who can claim the benefit of the two Circulars, namely, Circular No. 183/15/2022- GST dated 27.12.2022 and Circular No. 193/05/2023- GST dated 17.07.2023 to make their claim within one month from today before the appropriate authority who shall examine the claim of the individual dealer and process the claim. 101.1 The time limit for furnishing the return for the month of September is to be treated as 30th November in each financial year with effect from 01.07.2017, in respect of the petitioners who had filed their returns for the month of September on or before 30th November, and their claim for ITC should be processed, if they are otherwise eligible for ITC. Hence, by adopting the reasoning, observations an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
