2021 (1) TMI 1096

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..... OPY SERVED TO GOVERNMENT PLEADER/PP FOR THE RESPONDENT ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1 We have heard Mr. Vinay Shraff, the learned counsel assisted by Mr. Parth Shah, the learned counsel appearing for the writ applicants. 2 The subject matter of challenge in the present writ application is to the constitutional validity of Section 16(4) of the GST Act, 2017 on the ground o .....

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..... that if there is delay in filing of the returns in the Form GSTR - 3B from the due date of furnishing of the returns for the month of September following the end of financial year or furnishing of the relevant annual returns, whichever is earlier, would render the Input Tax Credit time barred, be quashed and set aside. 4 In the last, the learned counsel submitted that appropriate directions may b .....

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