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TMI Blog2024 (11) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Government of India, Ministry of Finance the due date for filing annual return for the financial year 2017-18 was further extended. In so far as the State of Assam is concerned, it was extended upto 07.02.2020. 5. Section 168A of the CGST Act, 2017 was brought into statute which permitted the Government to extend the time li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... propriate action under Section 73 of the CGST/AGST Act, 2017. 9. The petitioner No. 2 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 ground for invoking the "force majeure" condition under Section 168A of the CGST Act, 2017. 10. Pursuant to the extension of the limitations, the respondent no.4 issued show-cause notice bearing C. No. IV(09)95/SCN/CD&S/TECH-II/GHY-I/2023- 24/8434 dated 28.12.2023 to the petitioners alleging inter alia that during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023- Central Tax dated 28.12.2023 as well as the impugned order in original No. 192/AC/DIC-I/CGST/2023-24 dated 12.03.2024 passed by the respondent No.4/ 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. Subsequently, on 09.09.2024 the learned Standing Counsel, CGST informed the Court that the GST Council has already taken a decision in its meeting held on 09.09.2024 that certain amendments are required to be made in to the CGST as well as AGST Act. The learned Standing Counsel had also informed that pursuant to the decision of the GST Council, the Ministry had brought certain amendments inter alia to Section 16 of the CGST Act with effect from 01.07.2017 by the Finance (No. 2) Act, 2024. The Amendment Act was placed before the Court. Subseque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 relevant annual return, whichever is earlier; or (ii) for the period from the date of cancellation of registration or the effective date of cancellation of registration, as the case may be, till the date of order of revocation of cancelation of registration, where such return is filed within thirty days from the date of order of revocation of cancellation of registration. 19. As discussed above, these amended provisions came into effect from the date of publication of notification No. 17/2024-Central Tax with effect from 27.09.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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