9911796707
TMI Blog2025 (3) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 30.06.2023 passed by the first respondent and the consequential impugned communication dated 05.01.2024 along with Form GST DRC -13 issued by the first respondent to the second respondent towards attachment of petitioner's current Banking Account and to quash the same as arbitrary. 3. At the threshold, learned counsel appearing for the petitioner would submit that the issue involved in this Writ Petition is no longer, as the as it has already been decided by this Court in a batch of Writ Petitions, viz., in W.P.No.25081 of 2024, etc dated 17.10.2024. Therefore, the learned counsel prays that the benefit of the said order dated 17.10.2024, may extended to the petitioner herein as well. 4. The learned Government Advocate (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim made by the petitioners for ITC was reversed and the petitioners have been directed to tax/penalty/interest. Aggrieved against the impugned orders, the petitioners are before this Court by way of present Writ Petitions seeking for setting aside the impugned orders. 10. After the filing of these Writ Petitions, certain development took place, i.e. that 53rd GST Council Meeting was held on 22.06.2024, and during the said Meeting, the GST Council recommended for extension of the deadline for availing ITC on any invoice or debit note under Section 16(4) of the CGST Act and this extension would be applicable to any GSTR-3B returns filed for the Fys 2017-18, 2018-19, 2019-20 and 2020-21 with a new deadline deemed to be as ''30.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier.'' Section 16 (5) :- ''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 persons shall be entitled to take input tax credit in any return under section 39 which is filed upto the thirtieth day of November, 2021.'' 10.1 Thus, a perusal of above Section 16 (5) makes it clear that 'notwithstanding anything contained in sub-section 4, referred to above, in respect of any invoice or debit note for supply of goods or services or both pertaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned petitioners bank accounts, which have been freezed in furtherance of the impugned orders, by sending intimation to the concerned bankers. iv) In the event, in the interregnum, i.e. during the pendency of these Writ Petitions, if any orders are proposed to be passed towards recovery, same shall be dropped immediately upon production of the order copy by the petitioners, in whichever case, where, there is no interim order. v) It is also made clear that if at all, if there is any tax amounts were collected from the petitioners based on the impugned assessment orders from the cash ledgers/credit ledgers of the petitioners concerned, the same shall be refunded to them or by means of orders of this Court or even in the absence of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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