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2024 (8) TMI 697 - HC - GSTDelayed availing of Input Tax Credit contrary to Section 16(4) of the respective GST Enactments - HELD THAT - This is fit case for interference as the Parliament has itself taken stock of the situation by addressing the issue in Clause 114 of the Finance (No.2) Bill, 2024 with the rider in Clause 146 of the Finance (No.2) Bill, 2024. The impugned Order-in-Appeal No.MAD-CGST-JTC-APP-173-21, dated 25.01.2021 passed by the third respondent confirming the Order-in-Original No.VNR-GST-0000- AC-000-01-2020, dated 09.11.2020 passed by the second respondent, is set aside and the case is remitted back to the second respondent to pass a fresh order, after taking stock of the amendments into the respective GST Enactments, based on the proposals in Finance (No.2) Bill, 2024. This Writ Petition stands disposed of.
Issues:
Challenge to Order-in-Appeal regarding delayed availing of Input Tax Credit under GST for AY 2018-2019. Analysis: The petitioner challenged Order-in-Appeal No.MAD-CGST-JTC-APP-173-21, dated 25.01.2021, related to delayed availing of Input Tax Credit under Section 16(4) of GST Enactments for AY 2018-2019. The petitioner argued based on Clause 114 of the Finance (No.2) Bill, 2024, reflecting the intention of Parliament to allow, not deny, Input Tax Credit benefits. Conversely, the respondents referred to Clause 146 of the same Bill, suggesting a possible remittance subject to proposed amendments in GST enactments. The judge noted the submissions and highlighted Clauses 114 and 146 of the Finance (No.2) Bill, 2024, which address the issue. Clause 114 allows Input Tax Credit for specified financial years until November 30, 2021, and Clause 146 restricts refunds if Section 114 had been in force. The judge found it appropriate to interfere, considering the Parliament's actions, and set aside the impugned Order-in-Appeal, remitting the case back to consider the proposed amendments in GST Enactments. In conclusion, the Order-in-Appeal was set aside, and the case was remitted to the second respondent to issue a fresh order based on the proposed amendments in the GST Enactments as per the Finance (No.2) Bill, 2024. The Writ Petition was disposed of with no costs, and connected Miscellaneous Petitions were closed.
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