Since the petitioner has changed its registered address, the present jurisdictional officer would be the Assistant Commissioner of Commercial Taxes - LGSTO - 20 Bengaluru-9, and the petitioner may be called upon to give a representation to this officer to facilitate an expedited consideration of the petitioner's case.
Section 16 of the CGST Act — Input Tax Credit – The petitioner prayed for a direction to the respondent to consider his representations dated 3.09.2020 and 10.09.2020, and to unblock the petitioner’s Electronic Ledger. The petitioner submitted that he has filed its Returns in the prescribed form in GSTR-3B for the month of March 2019 on 12.12.2019 along with the late fee. The petitioner was asked in January, 2020 to deposit the amount equivalent to the belatedly availed credit along with applicable interest, as the petitioner could not have filed Returns availing such credits after the prescribed date as the same impermissible under Section 16(4) of the Act 2017. Thereafter, the petitioner was informed by another email in the month of February, 2020 that his electronic ledger is blocked for utilization. The petitioner represented on 03.09.2020 and 10.09.2020 requesting the respondent to unblock the Electronic Ledger. The respondent submitted that the petitioner represented on 03.09.2020 and it will be considered.
Held that:- The Hon’ble High Court permitted the petitioner to file a representation with the respondent enclosing a copy of this order, and this Officer shall expeditedly consider the petitioner's representations within an outer period of 6 (six) weeks.