M/S. Paras Pharmaceuticals, Sambalpur vs. Union Of INDIA

WP(C)/16491/2024HC OrissaGSTCNR ODHC01048163202402 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 requires assessees to apply for rectification under Section 148 if no appeal has been filed. Since the petitioner invoked writ jurisdiction instead of filing an appeal, they must comply with this circular.

Facts

The petitioner's Input Tax Credit (ITC) was disallowed due to the delayed filing of their GSTR-3B return. The petitioner argues that an amendment to Section 16 of the CGST Act extended the time for filing returns for the financial year 2018-19.

Key Issues

Whether the disallowance of ITC for delayed return filing is valid given the subsequent amendment extending the filing period. Whether the petitioner should be directed to seek rectification under Section 148 as per a departmental circular.

Sections Cited

Section 73, Section 16, Section 148

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Cause title — parties, addresses and appearances

Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 16491 of 2024 M/s. Paras Pharmaceuticals, 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

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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.