JUDGMENT

Vivek Rusia, J. - The petitioner has filed the present writ petition under Article 226 of the Constitution of India being aggrieved by the reversal of Input Tax Credit (ITP) of Rs.39,93,286/- from DRC-03 dated 28.01.2020 (Annexure-P/1) followed by demand notice dated 18.06.2021 passed by respondents No.2 & 3.

2. The facts of the case in short are as under: -

2.1. The petitioner is a partnership firm engaged in the business of manufacturing wholesale beedi. The petitioner had declared the ITC pertaining to the financial year 2017 - 18 and 2018 - 2019 by filing Form GSTR 3B prescribed under Section 39 of Central Goods & Service Tax Act, 2017 (in short CGST Act). Admittedly, the aforesaid form was submitted beyond the time limit prescribed under Section 16(4) of the CGST Act. The Input Tax Credit (ITC), so availed was reversed on 28.01.2020 under protest. The petitioner submitted a representation on 19.02.2020 to the respondents by submitting that the aforesaid reversal was not voluntarily, but under protest.

2.2. According to the petitioner, the respondents did not pass any speaking order and served an impugned demand notice dated 18.06.2021. According to the petitioner, it was