Ramasamy Nagarajan Vs Additional Commissioner of GST (Madras High Court)
Summary: The Madras High Court set aside the original order dated 27.08.2024 rejecting the petitioner’s claim for Input Tax Credit solely on the ground of belated filing of returns. The writ petition challenged both the original order and the appellate order dated 23.07.2026. The petitioner submitted that the filing dates recorded in the impugned order for the February and March 2020 GSTR-3B returns fell within the extended period prescribed under Section 16(5) of the applicable GST statutes. The Court noted that both returns had been filed on 03.11.2020, as recorded in the impugned order. Since that date fell within the deadline specified in Section 16(5), the Court held that the original order could not be sustained and set it aside. The writ petition was disposed of without costs, and the connected writ miscellaneous petitions were closed.
FULL TEXT OF THE ORIGINAL JUDGMENT/ORDER
An order dated 27.08.2024 rejecting the petitioner’s claim for Input Tax Credit solely on the ground of belated filing of returns and appellate order dated 23.07.2026 are assailed in this writ petition.
2. Referring to the impugned order, learned counsel for the petitioner submits that the dates of filing the GSTR 3B returns for February and March 2020 are recorded therein. He adds that said dates fall within the extended period prescribed under Section 16(5) of the applicable GST statutes.
3. Mr. Rajendran Raghavan, learned senior standing counsel, accepts notice for the respondents.
4. The impugned order records the dates of filing of GSTR 3B returns for February 2020 and March 2020 as 03.11.2020. Since such date fall within the deadline specified in sub-section (5) of Section 16 of applicable GST statutes, the impugned original order cannot be sustained and is hereby set aside.
5. This writ petition is disposed of on the above terms. There shall be no order as to costs. Consequently, the connected writ miscellaneous petitions are closed.
