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2025 (5) TMI 372 - HC - GSTCredit sought 11 days beyond to maximum time available under Section 16(4) of the CGST Act - HELD THAT - By virtue of Section 16(4) of the CGST Act and by virtue of the non-obstante clause available in this provision the petitioner would be entitled to avail the credit which was rejected by the respondents 1 2 as the credit that is sought to be availed relates to the Financial Years- 2017-2018 2018-2019 2019-2020 2020-2021. Apart from this the petitioner sought to avail the credit on 31.10.2019 which is within the time of 30.11.2021. This Writ Petition is allowed setting aside the order of the appeal dated 13.10.2022 as well as the order of assessment dated 05.08.2021 and the matter is remanded back to the 1st respondent to pass fresh assessment order keeping in view the provision of Section 16(5) of the CGST Act.
The Andhra Pradesh High Court, in Writ Petition arising from an assessment order dated 05.08.2021 under the CGST Act, APGST Act, and IGST Act, addressed the petitioner's claim for input tax credit (ITC) rejected on the ground of delay beyond the deadline prescribed under Section 16(4) of the CGST Act. The petitioner sought ITC on 31.10.2019, which was 11 days after the maximum time limit of 20.10.2019.The petitioner relied on the amended Section 16(5) of the CGST Act, inserted by the Finance Act, 2024 (effective 27.09.2024), which states:"Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021."The Court held that by virtue of the non-obstante clause in Section 16(5), the petitioner was entitled to avail ITC despite the delay, as the claim related to the specified financial years and was made within the extended deadline of 30.11.2021.Accordingly, the Court allowed the Writ Petition, set aside both the assessment order and the appellate order dated 13.10.2022, and remanded the matter to the assessing authority for fresh assessment in light of Section 16(5). No order as to costs was made.
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