9911796707
TMI Blog2024 (9) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... der, it has been provided that 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 person shall be entitled to take input tax credit in any return under section 39 which is filed upto the thirtieth day of November, 2021 . It is, thus, evident that the decision which has been taken as impugned in the present writ petition was in absence of the consideration by following the stipulation made in sub-section (5) of Section 16 which has been made effective w.e.f. 1st day of July, 2017. Considering the implication of insertion of sub-section (5) under Section 16 of the CGST Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2017 with retrospective effect from 01.07.2017, as being wholly violative of Article 14, Article 19 (1) (g) and Article 300A of the Constitution of India as it has an effect of interfering with the vested right of the Petitioner to avail Input Tax Credit. (iii) For issuance of further appropriate writ/order/direction, including Writ of Certiorari for quashing/setting aside the impugned Order dated 15 July 2023, communicated to Petition on 04 August, 2023, (Annexure-8) passed by the Respondent No.5 in violation of Article 14, Article 19 (1) (g) and Article 300A of the Constitution of India, 1950 to infringe the rights of the petitioner by disallowing the input tax credit under Section 16 (4) read with Rules 36 of Central/Jharkhand Goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to seek instructions with respect to the issue as to whether the order impugned dated 15.07.2023 is to be quashed for the purpose of deciding the issue afresh in view of the provision of Section 118 of the Finance Act, 2024. 7. Learned State counsel, on instructions, has submitted that in view of the provision as inserted in the Finance Act, 2024 as under Section 118 thereof, the matter needs to be adjudicated afresh. 8. We have heard the learned counsel for the parties and have considered the demand raised on account of the violation of Section 16 (4) of the JGST Act as would be evident from paragraph-5 of the impugned order. 9. It is evident that the Gazette Notification has been issued on 16.08.2024 by inserting sub-section (5) under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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