2025 (6) TMI 342 - HC - GST

Disallownace of ITC - disallowance on the ground that the return under Section 39 of CGST/WBGST Act 2017 in Form GSTR-3B had been filed beyond the stipulated date - HELD THAT - Prima facie upon going through the materials on record since it appears that the petitioner seeks the benefit of Section 16(5) having regard to the insertion of this Section in the GST Act and noting that the actual date of submission of the return concerning tax period August 2019 to March 2020 is not later than 14th January 2021 I am of the view that the matter should be remanded back to the proper officer for the petitioner to avail the benefit of Section 16(5) of the said Act. The matter is remanded back to the proper officer for reconsideration of the matter having regard to the insertion of Section 16(5) in the said Act - Petition disposed off by way of remand.

Summary

The Calcutta High Court, in a challenge to an adjudication order dated 17th August 2024 under Section 73 of the CGST/WBGST Act, 2017, addressed the disallowance of Input Tax Credit (ITC) on the ground of delayed filing of the return under Section 39 in Form GSTR-3B. The Court noted that the petitioner sought benefit under the newly inserted Section 16(5) of the Act and observed that the actual return submission date for the tax period August 2019 to March 2020 was not later than 14th January 2021. Holding that the matter warranted reconsideration in light of Section 16(5), the Court set aside the impugned order and remanded the case to the proper officer for fresh adjudication. The writ petition was disposed of accordingly.