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.

View Source

← Previous Next →

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

You may also like:

Reversal of ITC - wrongful availment of Input Tax Credit (ITC) on Car - The petitioner contended that despite reversing the ITC in the GSTR 3B return, the impugned order...

One-day delay in filing GSTR-3B for September 2020 led to reversal of ITC. Petitioner filed GSTR-3B on 23.10.2020, one day late. Respondent issued Form GST DRC-01A on 22....

Levy of late fees for the late filing of the Form GSTR-3B - The submission is that the GSTR-3B cannot be read in Section 39 as Return - The writ applicants have been...

Advance Ruling application on maintainability - Reversal of input tax credit to extent of tax element in credit note - no agreement between parties on credit notes not...

Discrepancies between input tax credit availed by petitioner in GSTR 3B and auto-populated GSTR 2A. Court granted partial relief by setting aside impugned order...

Time limit for availing Input Tax Credit (ITC) - whether GSTR-3B is a return u/s 39(1) of GST Act - Held No - press release dated 18th October 2018 could be said to be...

Petitioner failed to substantiate Input Tax Credit claim due to lack of supplier certificates. Discrepancy noted between Input Tax Credit availed in GSTR 3B and...

Extension of date for filing return in FORM GSTR-3B for the month of April, 2018

Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing of returns - Amnesty Scheme - GST portal does not support payment of late fee for late filing...

ITC availed in excess of credit reflected in GSTR-2A, mismatch between GSTR-3B and GSTR-2A, ITC not reversed based on GSTR-2A debit, non-generation of e-way bill....

Benefit of Reduction of late fee in case of delayed filing of FORM GSTR-5A withdrawn.

Amnesty scheme - Failure to file annual returns from financial year 2018-2019 till 01.04.2023, but filed before 31.08.2023. Justification for continuing notices for...

Government waived the late fee for late filing of FORM GSTR-3B, for the month of July - Notification

Vires of Rule 117(1A) of Central Goods and Service Tax Act, 2017 - time limitation - permission to petitioner to electronically upload form TRAN-I or avail input tax...

Refund of excess availed/utilised Input Tax Credit - violation of Rule 36(4) of the CGST Rules, 2017 - Documentary proof of availing ITC - Belated filing of return - For...

Quick Updates: