Q. 343 A client was served with SCN followed by cancellation order after not filing returns for 7 consecutive months . date of cancellation order 01/07/2022. client approached me on 23 october regarding this. Due to passage of 90 days the application for revocation option has been disabled by portal, the reply to SCN option too is disabled. Now, since client had valiod medical grounds on account of hospitalisation of his father , I filed an appeal but the clerk while receiving the hard copy of APL 01 says that since thedeadline for appeal too has passed, the Appeal is most likely to get rejected, i have mentioned several judgements in this regard in a supporting document attached with appeal what are my available options in this case , also can you quote any recent judgement which goes in my favor , note : all pending returns have been filed alongwith system calculated late fee ?

Ans. You can refer to “Pearl and Co. Vs Commissioner of Commercial Taxes (Madras High Court)” case law.

Q. 342 NOW IN CONTINUATION OF THAT MY CONTENTION IS, I HAVE FILED 3B AFTER DUE DATE AND CLAIMED DUE CREDIT AND I AM NOT CLAIMING ANY ADDITIONAL CREDIT THAT MIGHT HAVE BEEN MISSED WHILE FILING EARLIER RETURNS GUIDE IF WITHIN SCOPE ?

Ans. GSTR-3B for FY 2017-18 is filed by you after March 2019, so you are not eligible to avail the input tax credit for FY 2017-18. 

Q. 341 GSTR 3B WERE FILED FOR A PERIOD JULY 17 TO MARCH 18 , AFTER 20.10.2019 AND HENCE DIS ALLOWED ITC AND DEMAND IS RAISED .IS IT APPEALABLE OR NOT ?

Ans. As per order No. 2/2018 , the time limit to avail the ITC has been extended till the due date of furnishing of return for the period of March 2019. But you availed the ITC for the said FY after March 2019 then it should be reversed.