M/S Sew Infrastructure Limited, Bbsr vs. Asst Comnr Of State Tax, Bbsr

Mr. Patro, learned advocate appears on behalf of petitioner and submits, impugned is order in original dated 15th April, 2024 made pursuant to demand-cum-show cause notice dated 19th January, 2024 issued under section 73 in Central Goods and Services Tax Act and Odisha Goods and Services Tax Act, both of 2017. Pointing out from paragraph 5.1(c)1.2 of impugned order he submits, availed of Impugned Order No.

Tax Credit (ITC) was disallowed on delay in filing of return by GSTR-3B.

He draws attention to section 118 in Finance Act, 2024 to submit, there was amendment by insertion of, inter alia, sub-section (5) in section 16 of the CGST Act, extending the time for filing of return for, inter alia, financial year 2018-19, up to 30th November, 2021. He demonstrates from impugned order his client’s return was filed on 6th January, 2020. He hands up notification dated 27th September, 2024 published by authority in the Gazette of India notifying coming into effect of the inserted amendment. He seeks interference for impugned order being set aside and quashed.

Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of revenue and hands up circular dated 15th October, 2024 issued by Central Board of Indirect Taxes and Customs, GST policy wing. He refers to clause 3.5 to submit, where no appeal has been preferred, the assessee must apply for rectification under section 148 within period of six months from date of issuance of the notification, being said notification dated 27th September, 2024. 4. Petitioner has moved Court invoking writ juri iction on not having filed appeal. In the circumstances, said circular requiring petitioner to apply for rectification is to be complied with. This observation is on noticing that the circular was issued after the writ petition was presented. Considering departmental procedure is now in place for petitioner to comply with in having impugned order rectified and time for making the application is still available to petitioner, we dispose of the writ petition accordingly.

The writ petition is disposed of.