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TMI Blog2024 (11) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... ressed in view of the amendments brought in by the Finance (No. 2) Act, 2024. In view of the amendments brought in it is evident that the petitioner is entitled to avail the benefit of input tax credit for the relevant period. In view of the amendments brought in, the petitioners are entitled to get the claim of the input tax credit subject to the conditions prescribed in the newly inserted Section 16 (5) and Section 16 (6) of the CGST Act, 2017 [inserted by Finance (No. 2) Act, 2024]. In view of the amendments brought into the statute by the Finance (No. 2) Act, 2024 and which amendments have been given retrospective effect from 01.07.2017, the proceedings initiated against the petitioners by way of show-cause notice No. C. No. IV(09)95/SCN/CD S/TECH-II/GHY-I/2023-24/8434 dated 28.12.2023 have been rendered redundant. Since the decision has already been taken that the same notification is required to be issued by the State Government, taking such submissions into account, this Court deems it proper to close the instant writ petition by setting aside the impugned order in original No. 192/AC/DIC-I/CGST/2023-24 dated 12.03.2024 passed by the respondent no. 4. The matter now stands r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed under the Act in respect of actions which cannot be completed due to force majeure conditions. 6. It is also necessary at this stage to refer to Section 73 which provides for determination of tax not paid, short paid, erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatements or suppressions of facts. To initiate proceedings under Section 73 of the CGST/AGST Act, 2017 the appropriate authority is required to issue notice under sub-section 1 of Section 73 at least 3 (three) months prior to the time limits specified under sub Section 10 for issuance of Order. Under sub-section 10 of the Section 73 of the CGST/AGST Act, 2017, it is provided that the order required to be passed under Section 73 of the CGST/AGST Act, 2017 shall be within 3 (three) years from the due date of furnishing the annual return for the financial year to which tax not paid or short paid or input tax credit wrongly availed or utilized relates to or within 3 years from the date of its erroneous refund. 7. In view of the Covid-19 Pandemic situation, by notification No. 35/2020-Central Tax dated 03.04.2020 and notification No. 14/2021-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. However, without considering the reply of the petitioner, the respondent no. 4 by impugned order bearing Reference No. ZD180424043100Z dated 29.04.2024 confirmed the total demand of Rs. 3,49,620/- The petitioner is aggrieved by the impugned order bearing Reference No. ZD180424043100Z dated 29.04.2024 as well as the show-cause and has therefore assailed the same. 11. It is the case of the petitioners projected before this Court that the Covid-19 Pandemic situation ended in the year 2022 and therefore, there was no rational in extending the due dates under Section 73 of the CGST/AGST Act, 2017 for the financial year 2017-18 upto 31.12.2023. The petitioner is aggrieved that the grounds for extension of the time period prescribed under Section 73 of the CGST/AGST Act, 2017 was issued by invoking Section 168A of the CGST Act, 2017 and on the ground that because of Covid-19 Pandemic situation necessary action to be taken on behalf of the Department could not be undertaken and therefore, the Covid-19 Pandemic being a factor beyond the control of the Department, it was treated to be a force majeure condition. 12. The petitioners have assailed the notification No. 09/2023-Central Tax dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted date for giving effect to the provisions of Sections 118, 142, 148 150 of the Finance (No. 2) Act of 2024 will be the date of publication of Notification No. 17/2024-Central Tax which is 27.09.2024. In other words, amendments which were brought to Section 16 of the CGST Act, 2017 by Section 118 of the Finance (No. 2) Act of 2024 will take effect from 27.09.2024. 17. Section 16 of the CGST Act, 2017 provides for the eligibility and the conditions for taking input tax credit for the registered person. Section 16 (4) of the CGST Act, 2017 provides as under: 4. A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the [thirtieth day of November] following the end of financial year to which such invoice or [xxx] debit note pertains or furnishing of the relevant annual return, whichever is earlier: [PROVIDED that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under Section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under Section 39 which is filed upto 30th day of November, 2021. 21. Reading of these amended provisions reveal that the challenge made in the writ petition before this Court is no longer required to be addressed in view of the amendments brought in by the Finance (No. 2) Act, 2024. In view of the amendments brought in it is evident that the petitioner is entitled to avail the benefit of input tax credit for the relevant period. It is also submitted by the learned Standing Counsel, AGST that similar notification is required to be issued by the State respondents. The learned Standing Counsel for the respondents fairly submit that in view of the amendments brought in by the Finance (No. 2) Act, 2024 and in view of the Notification No. 17/2024 dated 27.09.2024, the amendments brought in to Section 16 have already taken effect and with retrospective effect from 01.07.2017. 22. As such, in view of the amendments brought in, the petitioners are entitled to get the claim of the input tax credit subject to the conditions prescribed in the newly inserted Section 16 (5) and Section 16 (6) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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