9911796707
TMI Blog2025 (3) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... T.M.Siddiqui, Ld. AGP Mr. T. Chakraborty Mr. S. Shaw Mr. S. Sanyal ...For the State ORDER 1. Challenging the order passed under Section 73 of the WSBGST /CGST 2017 (hereinafter referred to as the "said Act") for the tax period from April 2018 to March 2019, whereby the ITC claimed by the petitioner on the basis of the returns filed under Section 39 of the said Act in Form GSTR 3B beyond the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 7th December 2020, whereby the claim for ITC under Section 16(4) of the said Act has been disallowed, he submits that the returns filed in Form GSTR 3B was filed within the extended cut of date as provided for in Section 16(5) of the said Act. It is submitted that to give effect to the aforesaid provision, the Central Board of Indirect Taxes and Customs, GST Policy Wing by circular dated 8th Oct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the petitioner which is in respect of the tax period from April 2018 to March 2019 have now been regularized having regard to the new cut of date provided for in Section 16(5) of the said Act, I am of the view that the petitioner cannot be denied the benefit of the aforesaid amendment. 6. Having regard thereto, I permit the petitioner to apply before the appropriate authority by making a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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