Condonation of delay - Urgent


This query is : Resolved 

Quick Summary
This discussion explores the possibility of GST officers or commissioners condoning delays in Input Tax Credit (ITC) claims due to genuine reasons, specifically concerning a client who missed the Section 16(4) deadline by four days. While the department is willing to provide relief, they are struggling to find specific provisions within the GST Act to grant this power. Experts suggest exploring alternative avenues, including engaging with the GST council or preparing a robust legal response to departmental notices, even if it means potential litigation.

(Querist)
23 September 2020 Hi respected experts,

Is there any powers to officers or commissioners under GST to condone and give relief to tax payer for genuine reasons.

Our client has availed ITC against sec 16(4) with delay of four days.

The department is ready to condone but they are not able to take power from any provisions of the act,

kindly advice

23 September 2020 There are no express powers to condone such delay with any GST administrative authority under the CGST Act.
However, other avenues can be explored. For which period is this and what is the amount involved are the important considerations. Whether you have received any notice?

santoah raju (Querist)
24 September 2020 Dear sir,

This is for FY 2018-19 and the ITC claimed is Rs.45 lakhs in March 2019 GSTR-3B which is filed on 24th October 2019 and we have received notice.

24 September 2020 It is worth claiming it even if it requires litigation.There can be 2 routes possible. one is to take up with GST council and another to draft suitable legal reply in response to the letter of the department.
You can share the deptt letter on my email lekhrsood@gmail.com.If you want I can help you in the process.


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