return filed after
the due date of furnishing return for the
month of September, 2018 till the due date
of furnishing return for March ... annual return, whichever is
earlier.
(10) A registered person shall not be
allowed to furnish a return for a tax period
if the return
been served some time in
May 2024.
2. Petitioner has filed GST returns within time but
after some time in December 2023, realised that
there ... annual
return, whichever is earlier.
(10) A registered person shall not be allowed to
furnish a return for a tax period if the return
respondent no. 6 was allotted to do the
work of GST return filing and any other services with regard to GST related
issues ... GST with Railway' from the 1st NIT have been replaced by the words, ' similar
Page No.# 16/30
service contract means GST return
that the plaintiff has
not examined any witness from GST Department to prove his
GST Return qua invoices Ex.PW1/C (colly.). He contended ... mistake on the basis of
GST portal / electronic record filed the GST return of the
defendant's firm for the invoices mentioned thereunder
GST
input benefit against both the invoices in question. He stated that he does
not know whether there were reverse entries in their GST returns ... GST input for both the invoices. However, during
cross-examination of CW-1, when questions were put on the credit notes
of these GST returns
examined PW3 Sh.Subhash
Sharma, who was the GST practitioner and had filed the
GST returns on behalf of plaintiff's firm ... record by plaintiff, the GST amount of Rs.2,16,700/- was
deposited on 30.11.2021 but the GST returns were not filed
alongwith the plaint
period, otherwise, the GST Department should
have issued a notice to the counter claimant company for mis-match in
for GST returns. It has further ... rechecking the entries on the GST portal and further deposed
that upto the filing of GST returns, there was no confirmation from the
defendant company
period, otherwise, the GST Department should
have issued a notice to the counter claimant company for mis-match in
for GST returns. It has further ... rechecking the entries on the GST portal and further deposed
that upto the filing of GST returns, there was no confirmation from the
defendant company
true copy of GST return of the plaintiff for
assessment year 2018-19 ;
19. Ex. PW-1/19 is true copy of GST return ... Mark P-2 is true copy of GST return of the plaintiff for January
2017-18 ;
40. Mark P-3 is true copy of GST
crossÂexamined on the aspect if he has filed the GST return. On 14.09.23,
the complainant placed on record the GST returns alongwith certificate ... value of invoices is duly
mentioned in the GST return and as such the invoices stand proved by way of the GST return
