9911796707
TMI Blog2024 (11) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... present petition is directly and squarely covered by the judgment of this Court in the case of M/S. SADHANA ENVIRO ENGINEERING SERVICES VERSUS THE JOINT COMMISSIONER OF CENTRAL TAX; THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU; UNION OF INDIA; STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, BANGALORE [ 2024 (9) TMI 1648 - KARNATAKA HIGH COURT ] where it was held that ' In view of the aforesaid amendment by inserting Section 16 (5) to the CGST / KGST Act, the present petition deserves to be disposed of relegating the parties to the original authority to implement and give effect to the said provisions after providing sufficient and reasonable opportunity to the petitioner and hearing them and proceed further in accordance with l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the revenue and learned AGA for the State and perused the material on record. 3. A perusal of the material on record will indicate that the issue in controversy involved in the present petition is directly and squarely covered by the judgment of this Court in the case of M/s. Sadhana Enviro Engineering Services vs. Joint Commissioner of Central Tax others W.P. No. 6138/2020 dated 03.09.2024, which reads as under:- 2. Heard learned Senior counsel for the petitioner and learned counsel for the respondents revenue and learned AGA for the State and perused the material on record. 3. Learned Senior counsel for the petitioner submitted that though several contentions have been urged by the petitioner who has also sought for various rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (5) to the CGST Act / KGST Act within a stipulated time frame. 4. Per contra, learned counsel for the respondents revenue and learned AGA for the respondents State jointly and fairly submit that it is true that Section 16 (5) was inserted vide Clause 118 of The Finance (No. 2) Act, 2024 and that the same was applicable to the petitioner and other assessees and the time for filing returns and availing input tax credit would stand extended upto 30.11.2021. It is also submitted that since presidential asset has already been received to The Finance (No. 2) Act, 2024 , necessary Notification would be issued shortly and as such, the present petition may be disposed of accordingly. 5. As rightly contended by the learned Senior counsel for the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... implement the amended provisions contained in Section 118 of The Finance (No. 2) Act, 2024 relating to insertion of Section 16 (5) to the CGST Act / KGST Act by providing sufficient and reasonable opportunity and hear the petitioner and proceed further in accordance with law within a period of one month from the date of receipt of a copy of this order. (iii) The impugned blocking of the Input Tax Credit (ITC) ledger of the petitioner vide Annexure-F dated 03.02.2020 is hereby quashed. (iv) The respondents are directed to unblock and release the credit balance of the petitioner in their ITC Ledger / Account, if not already released, immediately / forthwith upon receipt of a copy of this order without any delay. (v) All rival contentions on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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