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CITY PLY AND HARDWARE vs. UNION OF INDIA AND OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
Z. M. Wallace
Res. Counsel
A.p. Das

Petitioner / Applicant

CITY PLY AND HARDWARE

Respondent UNION OF INDIA AND OTHERS
Court Orissa High Court
State

Odisha

Date Dec 2, 2024
Order No.

W. P. (C) No. 16523 of 2024

Citation

2024(12) TAXREPLY 11757
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ORDER

ORDER 1. Mrs. Wallace, learned advocate appears on behalf of petitioner and submits, impugned is order in original dated 2nd May, 2024 made pursuant to demand-cum-show cause notice dated 22nd November, 2023 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 she submits, availed of Impugned Tax Credit (ITC) was disallowed on delay in filing of return by GSTR-3B. 2. She 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. She demonstrates from impugned order her client’s return was filed on 30th October, 2019. She hands up notification dated 27th September, 2024 published by authority in the Gazette of India notifying coming into effect of the....

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