9911796707
TMI Blog2025 (3) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the due date - HELD THAT:- The ITC had been disallowed by reasons of the petitioner filing the return in Form GSTR 3B beyond the due date, and on the basis of insertion of subsection (5) to Section 16, the returns filed by the petitioner which are in respect of the tax period from November 2018 to March 2019 have now been regularized having regard to the new cut of date provided for in Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Thakur, 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 inserted with effect from 1st July 2017, whereby the penal effect contained in sub-Section (4) of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riate rectification application which is required to be filed as per notification dated 8th October, 2024 along with proforma in Annexure - A, as such he seeks leave to apply for availing the benefit of the amended provision. 4. Mr. Banerjee, learned Advocate appearing for the CGST authority acknowledges the above. He, however, submits that it is only on the basis of an appropriate application to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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