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MELLOW FOUNDATION BUILDERS AND DEVELOPERS PVT LTD. vs. THE SUPERINTENDENT, CENTRAL TAX AND CENTRAL EXCISE & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
P.raghunathan
Premjit Nagendran
M.shylaja
Res. Counsel
Vivek A.v.
P.r Sreejith

Petitioner / Applicant

MELLOW FOUNDATION BUILDERS AND DEVELOPERS PVT LTD.

Respondent THE SUPERINTENDENT, CENTRAL TAX AND CENTRAL EXCISE & OTHERS
Court Kerala High Court
State

Kerala

Date Jan 23, 2025
Order No.

WP (C) NO. 23524 OF 2024

Citation

2025(1) TAXREPLY 12317
Original Order
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ORDER

JUDGMENT Petitioner challenges an order dated 18.04.2024 assessing the petitioner under Section 73(9) of the CGST Act apart from penalty and interest for the financial year 2018-19. 2. Petitioner is an assessee under the GST Act. The impugned order was issued after denying the benefit of input tax credit on account of the provisions contained in sub-section (4) of Section 16 of the CGST/SGST Act, due to the failure of the petitioner to file Form GSTR-3B within the time prescribed for the year 2018-19. 3. However, subsequently, in view of Section 16(5), the time limit prescribed under Section 16(4) was extended and therefore the petitioner would now be entitled to the benefit of input tax credit which has been denied by the impugned order. Petitioner claims to have filed the returns for 11/2018 up to 03/2019 on 26.11.2019 and is now to be treated as within time. 4. I have heard Sri.Raghunathan P., the learned counsel for the petitioner and Sri.P.R.Sreejith, the learne....

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