2025 (1) TMI 1516 - HC - GST

Input tax credit - amendment of the Central Goods and Services Tax (CGST) Act 2017 particularly by insertion of sub-section (5) in Section 16 - HELD THAT - Admittedly the petitioner submitted its invoice/debit note pertaining to the financial year 2018-2019 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

**Summary:**In the case before the Gauhati High Court, presided over by Chief Justice Vijay Bishnoi and Justice Kaushik Goswami, the court addressed a writ petition concerning the Central Goods and Services Tax (CGST) Act, 2017. The petitioner, represented by Mr. A. Goyal, sought relief under the amended provisions of the CGST Act, specifically the newly inserted sub-section (5) of Section 16, introduced by the Finance (No. 2) Act, 2024.The amendment allows registered persons to claim input tax credit for invoices or debit notes related to the financial years 2017-18 through 2020-21, provided they are filed by November 30, 2021. The petitioner's submissions for the financial year 2018-2019 met these criteria.The court directed the respondent authorities, represented by Mr. B. Gogoi, to consider the petitioner's case under the amended provisions and issue an appropriate order. Furthermore, the court instructed that no coercive action be taken against the petitioner based on a prior order dated January 1, 2024. The writ appeal was disposed of with these observations and directions.