9911796707
TMI Blog2025 (3) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner filing the return in Form GSTR 3B beyond the due date, and on the basis of insertion of sub-section (5) to Section 16, the returns filed by the petitioner which are in respect of the tax period from July, 2018 to March 2020 have now been regularized having regard to the new cut of date provided for in Section 16 (5) of the said Act, the petitioner cannot be denied the benefit of the af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm GSTR 3B beyond the due date, had been disallowed, the instant writ petition has been filed. 2. Mr. Mazumder, learned advocate appearing for the petitioner by drawing attention of this Court to the West Bengal Goods and Services Tax (Amendment) Act, 2024 which has been notified in the Kolkata Gazette on 10th January 2025, would submit that sub-Section (5) to Section 16 of the said Act has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s submitted that to give effect to the aforesaid provision, the Central Board of Indirect Taxes and Customs, GST Policy Wing by circular dated 15th October, 2024 has permitted the registered tax payers to file appropriate rectification application along with proforma in Annexure - A to the notification dated 8th October, 2024 as such he seeks leave to apply for availing the benefit of the amended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided for in Section 16 (5) of the said Act, I am of the view that the petitioner cannot be denied the benefit of the aforesaid amendment. 7. Having regard thereto, I permit the petitioner to apply before the appropriate authority by making appropriate rectification application. 8. With the aforesaid observations and directions, the writ petition being WPA 13453 of 2024 is accordingly dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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