In a recent case, the Orissa High Court allowed the writ petition as the Central Board of Indirect Taxes, Customs ( CBIC ) notification allowed the assessee to apply for rectification under section 148 of Orissa Goods and Service Tax Act ( OGST ) Act,2017 within period of 6 months.
Mrs. Wallace, advocate appears on behalf of petitioner Multi Services and challenged the order in original dated 8th April, 2024 made pursuant to demand-cum-show cause notice dated 21st December, 2023 issued under section 73 in Central Goods and Services Tax Act and Odisha Goods and Services Tax Act, both of 2017.
It was submitted that availment of Input Tax Credit (ITC) was disallowed on delay in filing of return by GSTR-3B. Further argued that 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. It was stated that return was filed on 26th November 2019.
Get a Copy of Effortless Faceless Appeals – File with GPT Precision – Click here to Register, Click here
Mr. Kedia, Junior Standing Counsel appeared on behalf of revenue and hands up circular dated 15th October, 2024 issued by Central Board of Indirect Taxes and Customs, GST policy wing. It was submitted that where no appeal has been preferred, the assessee must apply for rectification under section 148 within period of six months from date of issuance of the notification, being said notification dated 27th September, 2024.
Petitioner has moved Court invoking writ jurisdiction on not having filed appeal. In the circumstances, said circular requiring petitioner to apply for rectification is to be complied with. This observation is on noticing that the circular was issued after the writ petition was presented.
Get a Copy of Effortless Faceless Appeals – File with GPT Precision – Click here to Register, Click here
A division bench of Justice Arindam Sinha and Justice M.S. Sahoo dispose of the petition by allowing time to make rectification application, considering the departmental procedure.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
