Petition challenging adjudication order u/s 73(9) of CGST/WBGST ...

Interim relief granted for reversing ITC availed in late GSTR-3B filing, subject to deposit of Rs. 25 lakhs.

Case Laws GST

September 3, 2024

Petition challenging adjudication order u/s 73(9) of CGST/WBGST Act, 2017 for reversing ITC availed in GSTR-3B filed after prescribed time limit u/s 16(4). Court noted Rs. 63,28,114/- was found reversible as per show cause notice. Considering proposed amendment in Finance Bill 2024 allowing ITC for returns filed till 30.11.2021 for FY 2017-18 to 2020-21, and petitioner having filed GSTR-3B for 2018-19 before 30.11.2021, interim order granted subject to deposit of Rs. 25 lakhs. Deposit to be invested in interest-bearing FD till further orders to avoid multiplicity of proceedings. Petition disposed.

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Petition challenging adjudication order u/s 73(9) of CGST/WBGST ...

Interim relief granted for reversing ITC availed in late GSTR-3B filing, subject to deposit of Rs. 25 lakhs.

Case Laws GST

September 3, 2024

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