9911796707
TMI Blog2024 (9) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... n to give benefit to those registered tax payers who are entitled to Input Tax Credit and have filed a return under Section 39 of the said Act up to 30th November, 2021, 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, and since the petitioners had filed Form 3B for the Tax period 2018-2019, belatedly but before 30th November, 2021, the petitioners having made out a prima facie case are entitled to an interim order, as the finance bill no.2 of 2024 takes care of a major part of the determination made under Section 73 of the said Act for the Financial Year 2018-19. The petitioners are directed to make a deposit with the learned Registrar Ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R 3B was 20th October, 2019, the said GSTR 3B was filed on 23rd October, 2019 for the months April 2018 to March 2019. 4. By placing before this Court the Finance bill no.2, 2024 bill being bill No.55 of 2024, it is submitted that the said bill as introduced in the Lok Sabha in Clause 114 thereof, a provision has been made by proposing an amendment after Section 16(4) of the said Act, so as to entitle the registered persons under the said Act to benefit of Input Tax Credit in any return filed under Section 39 of the said Act which have been filed up to the 30th of November, 2021 provided the same pertains to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21. 5. It is submitted that though, the aforesaid bill is yet to be made an act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form 3B for the Tax period 2018-2019, belatedly but before 30th November, 2021, I am of the view that the petitioners having made out a prima facie case are entitled to an interim order, as the finance bill no.2 of 2024 takes care of a major part of the determination made under Section 73 of the said Act for the Financial Year 2018-19. 8. Having regard thereto, but taking note of the fact that the aforesaid Financial bill is yet to become an Act of Parliament, it would be prudent at this stage to direct the petitioners to secure at least a part of the determination already made. 9. In view thereof, the petitioners are directed to make a deposit with the learned Registrar General a sum of Rs.25 lakhs within a period of 3 weeks from date. If ..... X X X X Extracts X X X X X X X X Extracts X X X X
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