TMI Blog2022 (4) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. - Writ Petition No. 21074 of 2021 - - - Dated:- 20-4-2022 - Hon ble Mr. Justice Vivek Rusia And Hon ble Mr. Justice Amar Nath (Kesharwani) For the Petitioner : Shri Aditya Goyal, learned counsel For the Respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, therefore, the rigor of Section 16(4) would not apply in the case of the petitioner. 03. Learned counsel appearing on behalf of the petitioner submits that once the petitioner has filed the return after payment of applicable late fee under Sections 47 50 of the CGST Act which in fact allows the taxpayer to file the return beyond the due date then such a return should have been accepted without applying the provision of Section 16(4) of the CGST Act. However, learned counsel fairly admits that the petitioner is not challenging the constitutional validity of Section 16(4) of the CGST Act in this petition, but some other assessees have challenged the constitutional validity of the aforesaid provision. It is further submitted that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date was beyond six months, the facility of MODVAT cannot be extended as assessees have not shown availing the benefit in accordance with the requirement of the Rules. The Division Bench has further held that when the assessee was entitled to avail the MODVAT credit under Rule 57A merely because of the time fixed in making the entry in Part II of RG 23 A and only because of some error in making the entry, denial of benefit cannot be permitted. Learned counsel for the petitioner submits that the same principle applies here. The petitioner has admittedly claimed the input of CGST then merely because of delay in filing the return under Section 16(4) of the CGST Act, the petitioner cannot be held entitled to take the ITC. 05. Shri P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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