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2025 (1) TMI 44 - HC - GSTChallenge to vires of Section 16(4) of the GST Act 2017 - ITC refund claimed by the petitioner for a period from January 2020 to March 2020 rejected on the ground that the petitioner availed the Input Tax Credit (ITC) wrongly in contravention to Section 16 (4) of the CGST Act 2017 read with Section 20 of the IGST Act 2017 and the applicable Arunachal Pradesh GST Act 2017 - HELD THAT - Considering the amendment brought in Section 16 of the Central Goods and Services Tax Act 2017 by inserting Sub-Section (5) the impugned order in original dated 15.02.2022 is hereby set aside without adjudicating the said orders on merit. Petition disposed off.
In the case before the Gauhati High Court, the petitioner challenged the validity of Section 16(4) of the GST Act, 2017, and an Order-in-Original dated 15.02.2022, which rejected the petitioner's Input Tax Credit (ITC) refund claim for the period from January 2020 to March 2020. The rejection was based on the grounds that the petitioner availed ITC in contravention of Section 16(4) of the CGST Act, 2017.
During the proceedings, a retrospective amendment to Section 16 of the Central Goods and Services Tax Act, 2017, was introduced via Gazette Notification dated 16.08.2024. This amendment added Sub-Section (5) to Section 16, allowing registered persons to claim ITC for specific financial years, including 2019-20, in returns filed up to November 30, 2021. The respondents agreed that this amendment addressed the petitioner's grievance. Consequently, the court set aside the impugned Order-in-Original dated 15.02.2022 and directed the respondent authorities to reconsider the matter in light of the new Sub-Section (5) of Section 16. The writ petition was disposed of following these observations and directions.
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