JUDGMENT

The petitioner is the registered taxpayer under the provisions of the CGST/KSGST Act. The grievance highlighted by the petitioner is with respect to the Ext.P3 order passed under Section 73 of the CGST Act , declining the Input Tax Credit claimed by the petitioner for the year 2018-2019. The reason on which the claim rejected was that the petitioner failed to submit the monthly returns for all the months, within the time limit stipulated under Section 16(4) of the CGST Act . The challenge raised by the petitioner is mainly on the ground that, in the light of Section 16(5), which is introduced subsequently, the petitioner is entitled to get the Input Tax Credit in view of the fact, that the petitioner submitted the returns for all the relevant months before the cut off date, namely, 30.11.2021, contemplated under Section 16(5) of the Act.

2. On perusal of Ext.P4, which is the screenshot from the dashboard of the petitioner, in portal, it is evident that the petitioner submitted the monthly returns for the relevant months, during the period from 10.01.2020 to 30.09.2020 and thus all the returns were filed before the cut-off date contemplated under Section 16(5) of the Act.