M/S. City Ply And Hardware,Sambalpur vs. Union Of INDIA

WP(C)/16523/2024HC OrissaGSTCNR ODHC01048165202402 December 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO3 pages

AI SummaryRemanded

Held

The Court noted that a circular issued by the revenue department requires assessees to apply for rectification under Section 148 if no appeal has been filed. Since the time for such an application is still available, the petitioner should comply with this procedure.

Facts

The petitioner's Input Tax Credit (ITC) was disallowed due to the delayed filing of GSTR-3B. The petitioner argued that an amendment to Section 16 of the CGST Act extended the time for filing returns, and their return was filed within this extended period.

Key Issues

Whether the disallowance of ITC for delayed GSTR-3B filing is valid in light of an amendment extending the filing period, and if the petitioner should pursue rectification under Section 148.

Sections Cited

Section 73, Section 16, Section 148

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 16523 of 2024 M/s. City Ply and Hardware, Sambalpur …. Petitioner Represented By Adv. – Mrs. Z.M. Wallace, Advocate -versus- Union of India and others …. Opp. Parties Represented By Adv. – Mr. A.P. Das, Jr. Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

02.12.

2024

02.1.

Mrs. Wallace, learned advocate appears on behalf of petitioner an

The judgment continues below.

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.