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TMI Blog2024 (5) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... A Appearance:- For the Appellant : Mr. Rajeev Kumar Agarwal Mr. Sanjay Dixit Mr. Siddharth Agarwal Mr. Suman Sahani. For the State : Mr. Anirban Ray, Ld. GP Mr. T.M. Siddique Mr. Tanoy Chakraborty Mr. S. Sanyal. JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the writ petitioner is directed against the order dated 4th April, 2024 in W.P.A. 7869 of 2024 by which the challe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR-3B return for the period from October 2017 to March 2018, which does not include both Input and Output Cess and they have filed GSTR-1 for the month of October 2017, which does not include Cess but have filed GSTR-1 for November, 2017 to March, 2018, which includes Cess @ 5% and Cess (Specified) amount. The appellant submitted a statement of Cess @ 5% and Specific Cess with all the Input, Outp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey have shown the actual amount of ITC on compensation Cess in GSTR-9 return filed by them as can be seen from table 6b of the said GSTR-9. Further, it was stated that Input Tax Credit is also matching with the auto populated figures of GSTR-2A. 7. The appellant stated that the error was unintentional as GST was a new tax at the relevant time and he is a small assessee and there was no revenue l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 2023 maintained the same stand. 9. In our considered view, two aspects have appealed to us to send back the matter to the adjudicating authority. First is with regard to the effect of GSTR-9. This being an annual return filed within the extended period of limitation viz. , upto 7th February, 2020 on account of various notifications issued by the Government due to the Covid pandemic. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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