9911796707
TMI Blog2025 (5) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... registered itself under the GST regime. The petitioner was required to file the returns, for the month of September, 2019, by 24.10.2020. However, the return was filed on 06.11.2020. 3. The 3rd respondent, issued a show cause notice, on 30.01.2024, calling upon the petitioner to show cause why the Input Tax Credit of Rs. 4,21,726/- under the CGST Act and Input Tax Credit of Rs. 4,21,726/- under the SGST Act should not be rejected as the return was filed beyond the time provided. The 3rd respondent, had raised this issue in view of the language, in Section 16 (4) of the GST Act, which stipulated that a person registered under the GST Act, would not be entitled to take Input Tax Credit in relation to supply of goods or services, where the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... majeure condition. None of the circulars, under which such extension has been given, mention a force majeure situation and accordingly, the circulars would have to be set aside and the impugned order would have to be declared to be beyond limitation; iv) The impugned order does not contain the signature or a Document Identification Number (DIN) and same is fatal and the order has to be declared to be non-est and void; v) Since Section 16 (2) of GST Act only stipulates that a registered person is entitled to the benefit of claiming Input Tax Credit if he is able to file a return and submit the documents necessary to show that he is entitled to Input Tax Credit. Since the petitioner has complied with and the requirement under Section 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a similar situation, had held that the petitioner, by virtue of the non-obstante clause, available in the provision, would be entitled to avail the credit which was rejected by the Assessing Officers, in the case before the Division Bench. 11. A perusal of the facts in the present case would show that the facts in this case are similar to the facts in the case before the Division Bench in W.P.No.2555 of 2023. 12. In the circumstances, this Writ petition is allowed setting aside the order of Assessment, dated 30.04.2024, and the matter is remanded back to the 3rd respondent to pass a fresh assessment order keeping in view the insertion of Section 16 (5) of the CGST Act. There shall be no order as to costs. 13. As a sequel, miscellaneous ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
