Section 16 of the CGST Act, 2017 — Input Tax Credit ––-The petitioner challenged the reversal of ITC of Rs.39,93,286/- from DRC-03 dated 28.01.2020 followed by demand notice dated 18.06.2021. The petitioner submitted that the respondents did not pass any speaking order and served an impugned demand notice dated 18.06.2021. Once the petitioner has filed the return after payment of applicable late fee, then such a return should have been accepted without applying the provision of Section 16(4) of the Act. The court observed that the petitioner has filed a return beyond the prescribed limit, therefore, the entries have been reversed under Section 16(4) of the Act. In the SCN the respondents have alleged that the petitioner has willfully filed the return on a later date than the due date of filing of GSTR 3B for the financial year 2018 – 19 to accommodate ITC, therefore, it is a matter of adjudication whether there was any willful delay on the part of the petitioner to submit the return or not. The petitioner is required to file a reply to the SCN before the competent authority. No case for interference is made out in the matter.

Held that:-The Hon’ble High Court dismissed the petition.