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TMI Blog2024 (9) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... the allegation that the petitioner had wrongly availed input tax credit (IGST) for a sum of Rs. 21,03,944.02 while filing return in Form GSTR-3B, for the year 2017-18 on 25.08.2017. 2. Adv. Nanda Surendran, the learned counsel appearing for the petitioner would submit that Ext. P5 is the Form GSTR-3B filed in the month of July of the year 2017-18. It is submitted that since the Form was filed at a time immediately after the introduction of GST and owing to a mistake committed in the office of the petitioner, an amount of Rs. 21,03,944.02 was wrongly entered under the column for 'Eligible ITC', claiming that such an amount was available as ITC on account of integrated tax paid by the petitioner for the relevant period. It is submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so, the petitioner cannot now challenge Ext. P4 by filing a writ petition under Article 226 of the Constitution of India and if the petitioner is in any manner aggrieved by Ext. P4, it is for the petitioner to challenge the same by filing a statutory appeal. 4. Having heard the learned counsel appearing for the petitioner and the learned Government Pleader, I am of the view that the learned Government Pleader is right in contending that the petitioner failed to make use of the opportunity given to him to respond to the notices issued prior to the issuance of Ext. P4 order. However, the fact remains that the input tax credit claimed in Ext. P5 was so claimed at a time immediately after the introduction of GST and when the procedures were no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the 1st respondent, as directed above, without further delay and at any rate, within a period of three months from 23.08.2024.
6. Since the petitioner had failed to respond in time to the notices issued by the 1st respondent, it is declared that any fresh order, that is to be issued by the 1st respondent pursuant to the directions issued in this judgment, shall not be considered as hit by the provisions of Section 73(10) of the CGST/SGST Acts or by the provisions of any notification regarding the time for completion of assessment for the year 2017-2018, and such order shall not be treated invalid for the reason that the order was not issued on or before 31.12.2023.
7. The writ petition is ordered accordingly. X X X X Extracts X X X X X X X X Extracts X X X X
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