2024 (11) TMI 776 - HC - GST

Amendment of the Central Goods and Services Tax (CGST) Act, 2017, particularly by insertion of sub-section (5) in Section 16 - 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 Act, 2024) dated 16.08.2024. Appeal disposed off.

Summary

The High Court of Gauhati ruled that the grievance raised in a writ petition regarding the Central Goods and Services Tax (CGST) Act was addressed by the amendment of the Act. A new sub-section (5) was inserted in Section 16, allowing input tax credit for specified financial years. The petitioner's case falls under this provision, and the respondent authorities were directed to consider and pass an appropriate order accordingly. No coercive action should be taken against the petitioner based on a previous order. The writ appeal was disposed of with these directions.