GST UPDATE
Desk of CA. Praveen Sharma
Series- 467
S.16 (4) can’t be said to be violative of Article 300A of the Constitution of India
1- CALCUTTA HIGH COURT in the case of BBA Infrastructure Limited vs Senior Joint Commissioner of State Tax and Others.
2- The appellant’s case is that they had submitted the returns in GSTR-3B for the period from November, 2018 to March, 209 on 20.10.2019 which is admittedly beyond the due date of submission of the return for the month of September, 2019.
3- The department’s Contention is that the returns having been filed beyond the statutory time limit the appellant becomes ineligible for Input Tax Credit.
4- ITC is a form of concession which is provided by the Act; it cannot be claimed as a matter of right. The provision under Sub Section (4) of Section 16 is one of the conditions which makes a registered person entitled to ITC and by no means Sub Section (4) can be said to be violative of Article 300A of the Constitution of India.
5- There is no ground to grant the relief sought for by the petitioner in the writ petition. Held that:- The Hon’ble High Court dismissed the Appeal and Writ Petition.
Case referred/cited :-
Union of India Versus Bharti Airtel Ltd. 2021 — (SC)
Thirumalakonda Plywoods Versus The Assistant Commissioner- State Tax — (AP)
Gobinda Construction Versus Union of India — (Patna)
R.K. Garg and Others Versus Union of India — SC
TVS Motor Company Limited Versus State of Tamil Nadu — SC
State of Karnataka Versus M.K. Agro Tech Private Limited — SC
The State of Tamil Nadu Versus M.K. Kandaswami — SC
Ald Automotive Pvt. Ltd. Versus The Commercial Tax Officer Now Upgraded As The Assistant Commissioner (CT) — SC
Kailash Chandra Versus Mukundi Lal — SC
Godrej and Boyce Manufacturing Company Private Limited Versus CST — SC
India Agencies Versus CCT — SC
Jayam and Company Versus Assistant Commissioner — SC
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CA. Praveen Sharma
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