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2022 (4) TMI 1399 - HC - GSTValidity of SCN - Reversal of Input Tax Credit - time limitation - constitutional validity of Section 16(4) of the CGST Act - HELD THAT:- Admittedly, the petitioner has filed a return beyond the prescribed limit, therefore, the entries have been reversed under section 16(4) of the CGST Act. In the show-cause notice, the respondents have alleged that the notice i.e. petitioner has willfully filed the return on a later date than the due date of filing of GSTR 3B for the financial year 2018-19 to accommodate ITC, therefore, it is a matter of adjudication whether there was any willful delay on the part of the petitioner to submit the return or not? - Now the show-cause notice has been issued, therefore, the petitioner is required to file a return to the show-cause notice before the competent authority. Writ petition is dismissed.
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