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TMI Blog2024 (11) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... ices Tax Act, 2017/ Assam Goods & Services Tax Act, 2017 (hereinafter referred to as CGST/AGST Act, 2017) bearing GST Registration No. 18AAPF4449J1Z0. 3. Under Section 44 of the CGST/AGST Act, 2017, the assesees are required to file annual returns which may include self certified reconciliation statement reconciling the value of supplies declared in the returns filed for the financial year with the audited annual financial statement for every financial year electronically under the provisions of Rule 80 of the CGST Rules, 2017. Annual returns are to be furnished for every financial year as specified under Section 44 electronically in form GSTR-9 on or before 31st day of December following the end of such financial year through the common portal. For the financial year 2017-18 the due date for filing the annual return under the Rule 80 of the CGST Rules, 2017 was 31.12.2018. 4. By Order No. 10/2019-Central Tax issued by the Ministry of Finance, Government of India, the due date of furnishing the annual return for financial year 2017-18 was extended upto 31.01.2020. This was further extended thereafter by notifications No. 06/2020-Central Tax dated 03.02.2020 issued by the Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms vide the notification dated 13/2022-Central Tax dated 05.07.2022 extended the limitation provided under Section 73 (10) for the financial year 2017-18 upto 30.09.2023. This extension was recommended by GST Council and pursuant to which the notifications were brought in by the CBIC to enable the department to take appropriate action under Section 73 of the CGST/AGST Act, 2017. 9. The petitioner is aggrieved that the time limit prescribed under Section 73 of the CGST/AGST Act, 2017 which enables the department to proceed under Section 73 of the CGST/AGST Act, 2017 is required to be issued within 3 years from the due date for furnishing annual returns for the financial year concerned. In view of the decisions taken by the GST Council as well as the subsequent notifications issued by the Department of Finance, Government of India, the due date for the financial years 2017-18, 2018-19, 2019-20 have been extended by invoking Section 168A of the CGST Act so that the Department may initiate proceedings required to be undertaken under Section 73 of the CGST/AGST Act, 2017, which could not be undertaken because of Covid-19 Pandemic situation. Covid-19 Pandemic situation was taken as a gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be treated to be a "force majeure" condition. Further contention of the petitioners are that there are no reasons cited/discussed or circumstances projected by the respondents save and except the "force majeure" condition as to why necessary action would not be taken by the Department in spite of earlier extensions and as to why the period of extension was required to be further extended by the impugned Notification No. 09/2023-Central Tax dated 31.03.2023. 13. The petitioners, therefore, have prayed for setting aside the notification dated 09/2023-Central Tax dated 31.12.2023 as well as the order bearing Reference No. ZD181223061367E dated 30.12.2023 passed by the respondent No.5/ Department against the writ petitioners. 14. This Court permitted the respondents to complete their instructions and address the Court on the grievances raised. The Court also passed interim orders which were extended from time to time. 15. The respondents upon due instructions submitted before the Court that the matter was under consideration at the highest level in the Government and some decision in this respect was likely to be arrived upon and therefore, sought for further time. 16. Subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2024, sub-section 5 & 6 of Section 16 were inserted which reads as under: (5) 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. (6) Where registration of a registered person is cancelled under section 29 and subsequently the cancellation of registration is revoked by any order, either under section 30 or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or Court and where availment of input tax credit in respect of an invoice or debit note was not restricted under sub-section (4) on the date of order of cancellation of registration, the said person shall be entitled to take the input tax credit in respect of such invoice or debit note for supply of goods or services or both, in a return under Section 39,- (i) filed upto thirtieth day of November following the financial year to which such invoice or debit note pertains or furnishing of the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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