2025 (7) TMI 199 - HC - GST

Entitlement to take input tax credit - HELD THAT - Admittedly the petitioner has submitted its invoice/debit note pertaining to the financial year 2018-19 and that too prior to 30-11-2021 and therefore the case of the petitioner very well comes under the provisions of sub-section (5) of Section 16. The respondent authorities are directed to consider the matter and pass an appropriate order taking into consideration the provision of sub-section (5) of Section 16 of the Central Goods and Services Tax Act 2017 vide Amendment Finance (No. 2) Act 2024 dated 16-8-2024. Appeal disposed off.

Summary

The Gauhati High Court, through an order by Chief Justice Vijay Bishnoi, addressed a writ petition concerning the Central Goods and Services Tax (CGST) Act, 2017. The court noted that with the insertion of sub-section (5) in Section 16 by the Finance (No. 2) Act, 2024, the petitioners' grievances have been redressed. Sub-section (5) 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."Since the petitioner submitted their invoice/debit note for the financial year 2018-19 before the deadline, their claim falls within this provision. The court directed the respondent authorities to reconsider the matter in light of this amendment and pass an appropriate order accordingly. Furthermore, it was clarified that no coercive action shall be taken against the petitioner pursuant to an earlier order dated 30-12-2023. The writ appeal was disposed of with these directions.