9911796707
TMI Blog2025 (3) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed under Section 39 of the said Act in Form GSTR 3B beyond the due date - HELD THAT:- In this case, 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 September 2018 to March 2019 have now be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the returns filed under Section 39 of the said Act in Form GSTR 3B beyond the due date, had been disallowed, the instant writ petition has been filed. 2. Mr. Ray, 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 su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it would transpire that the returns filed in Form GSTR 3B was filed within the extended cut of date as provided for in Section 16(5) of the said Act. It is 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 applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to March 2019 have now been regularized having regard to the new cut of date 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. 6. Having regard thereto, I permit the petitioner to apply before the appropriate authority by making appropriate rectification application. 7. With the aforesaid observations and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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