Order Date – 01 May 2025

Panties: M/s Harsh Khanna and Sons HUF Vs Assistant Commissioner, GST Delhi East

Facts –

• The Petitioner, M/s Harsh Khanna and Sons HUF, challenged a Show Cause Notice (SCN) dated 27.11.2024 raised for ineligible Input Tax Credit (ITC) claimed, along with interest and penalty under various provisions of the CGST/IGST/SGST Acts.
• The main ground was that the petitioner filed GSTR-3B returns for FY 2020-21 late by 14 days,  instead of the statutory due date of 30.11.2021, violating Section 16(4) of CGST Act. The petitioner did not respond to the SCN or appear for the personal hearing.

Issue –

• Whether the belated filing of returns by 14 days justifies denial of ITC and issuance of demand?

Order –

• The Hon’ble High Court observed that the impugned order is appealable order under Section107 of the CGST Act. The difficulty that the Petitioner expresses is that since no reply was filed, there are no documents on record on behalf of the Petitioner.
• Accordingly, the Petitioner is permitted to avail of the appellate remedy under Section 107 of the CGST Act.
• The writ petition is disposed of.