2025 (7) TMI 1396 - HC - GST

Demand upheld with penalty - demand solely on the ground that noticee has filed GSTR-3B return for the financial year 2017-18 to 2020-21 after the due date of furnishing the return under Section 39 of GST Act for the month of September following the end of the financial year or the date of furnishing relevant annual returns whichever is earlier - HELD THAT - Without commenting on the merits of the case impugned order is set aside and the matter is remanded back to Superintendent CGST Central Excise Range-I Division Ratlam to decide it afresh keeping in view the aforesaid change circumstances. Petition disposed off by way of remand.

Summary

The Madhya Pradesh High Court, per Justice Vivek Rusia, disposed of the writ petition challenging the Order-in-Original dated 21/08/2023, which upheld a penalty based on delayed filing of GSTR-3B returns for FY 2017-18 to 2020-21 under Section 39 of the CGST Act. The petitioner relied on Notification No.17/2024-Central Tax (27/09/2024), inserting sub-sections (5) and (6) via Section 118 of the Finance (No.2) Act, 2024, extending the period to claim input tax credit up to 30 November 2021. Sub-section (5) states: "the registered person shall be entitled to take input tax credit in any return under section 39 which is filed upto the thirtieth day of November, 2021." The petitioner submitted returns within this extended period. The respondent conceded that the matter requires reconsideration. The Court set aside the impugned order and remanded the case to the Superintendent, CGST & Central Excise Range-I, Division Ratlam, for fresh adjudication in light of the amended law, without expressing any opinion on merits.