Tax Period- Feb 2020, FY- 2019-20. GSTR-3B filed after Sept due date 2020. Order passed. ITC disallowed. Tax, Interest and Penalty imposed. Assessee disagrived and wants to APPEAL . Need of appeal drafting with case law. Order sent on email

Reply— As per section 16(4) of the CGST Act, a registered person shall not be entitled to take ITC in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 of the CGST Act, for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier.

If assessee wants to challenge provision of section 16(4) of CGST Act, the following rulings can be referred.

Refer judgment passed by Gujarat High court in matter of Aap And Co. v/s Union of India, dated 24.06.2019, wherein it is held that GSTR-3B is not a statutory return. However stay order has been imposed by Supreme court on judgment passed by High court.

Also refer appeal of Subh Interiors before Gujarat High court dated 18.12.2020.