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TMI Blog2025 (3) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... .M.Siddiqui, Ld. AGP Mr. Nilotpal Chatterjee Mr. Tanoy Chakraborty Mr. Saptak Sanyal ORDER 1. Challenging the order passed under Section 73 of the WSBGST /CGST 2017 (hereinafter referred to as the "said Act") for the tax period from September 2018 to March 2019, whereby the ITC claimed by the petitioner on the basis of the returns filed under Section 39 of the said Act in Form GSTR 3B beyond th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 20th February, 2024 passed under Section 73 of the said Act disclosed by a supplementary affidavit which has been filed in Court today and has been taken on record, he submits that the claim for ITC of the petitioner has been turned down as per Section 16(4) of the said Act. He submits that from the aforesaid order, it would transpire that the returns filed in Form GSTR 3B was filed within t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respective parties and noting 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 been regularized having regard to the new cut of date p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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