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TMI Blog2025 (5) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... ur, Ms. Oshin Maggu and Ms. Yashika Kaushik, Advocates. For the Respondent Through: Mr. Pranay Mohan Govil, Senior Standing Counsel. ORDER PER 1. This hearing has been done through hybrid mode. CM APPL. 25472/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 5582/2025 & CMAPPL. 25471/2025 (for stay) 3. The present petition has been fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 43/-, CGST - Rs. 1,56,844/-, SGST - Rs. 1,56,843/-) (Rupees Seventy Lakh Forty Five Five Thousand Six Hundred and Thirty only) in violation of Section 16(4), 16 (5) and 16(6) of the CGST Act, 2017 and order that the same be recovered from the Noticee under Section 73 of the CGST Act 2017 / DGST Act 2017 read with Section 20 of IGST Act 2017 and Rule 121 of the CGST Rules, 2017. (ii) I hereby or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The issue that has arisen is in respect of the Petitioner's belated filing of returns, which were to be filed by 30th November, 2021 but were filed on 14th December, 2021. Since the deadline under Section 16 (5) of the Central Goods and Service Tax Act, 2017 (hereinafter, 'CGST Act') to file the returns is 30th November, 2021, the availment of the ITC has not been permitted to the Petitioner an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld have to be appreciated by the Appellate Authority. 9. The impugned order is appealable order under Section 107 of the CGST Act. The difficulty that the Petitioner expresses is that since no reply was filed, there are no documents on record on behalf of the Petitioner. 10. Accordingly, the Petitioner is permitted to avail of the appellate remedy under Section 107 of the CGST Act. 11. In the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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