TMI Blog2023 (3) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... .2019 (Annexure P-7) amending Rule 61 of the Central GST Rules, 2017 with retrospective effect from 01.07.2017 - seeking unblocking of credit HELD THAT:- A perusal of the notification dated 02.11.2021 issued by Govt. of India Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs shows that the Department has laid down guidelines for disallowing debit of electronic credit ledger under Rule 86A of the CGST Rules, 2017. The detailed guidelines have been issued whereby powers under Rule 86A can be exercised by the Officers on the monetary limits prescribed under Rule 3.1. Since the guidelines are very clear that after one year, the registered person would be able to debit input tax credit so disallowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure P-7) amended Rule 61 which provides that in cases where the time limit for furnishing of details in Form GSTR-1 or Form GSTR-2 has been extended, the return specified in Section 39 be furnished in Form GSTR-3B electronically through the common portal either directly or through Facilitation Centre. It further provides that where return in Form GSTR-3B has been furnished by a person then such person shall not be required to file return and Form GSTR-3. The said amendment has been enforced with retrospective effect i.e. from 01.07.2017. As per the petitioner, due to several changes made in the initial period, the petitioner faced lots of difficulties to determine its output liability as the Irrigation Department did not approve and clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period of July 2019 to September 2019. Meanwhile, the petitioner filed its reconciliation statement in Form GSTR 9C as the turnover for the year F.Y. 2017-18 exceeded Rs.2 crores. Thereafter, respondent No. 3 served mismatch notice dated 19.03.2020 (Annexure P-17) directing the petitioner to explain the difference in liability reported in GSTR 3B and GSTR 1 filed for the period October 2019 to December 2019. The petitioner made a request to unblock its credit to the Superintendent (AE), CGST Commissionerate, Rohtak via an email dated 13.07.2020 (Annexure P-18). In the present case, notice of motion was issued on 07.08.2020. Written statement dated 14.01.2021 has been filed on behalf of respondents No. 1, 3 and 4. Replication h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the date of imposing such restriction. In other words, upon expiry of one year from the date of restriction, the registered person would be able to debit input tax credit so disallowed, subject to any other action that may be taken against the registered person. Since the guidelines are very clear that after one year, the registered person would be able to debit input tax credit so disallowed. This petition, at this stage is being disposed of by giving direction to the respondents to unblock the credit ledger of the petitioner which has been blocked vide Annexure P-14 and P-15 as period of 3 years have expired on 28.01.2023 after the credit ledger was blocked on 28.01.2020 (Annexure P- 15). However, challenge to the vires of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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