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TMI Blog2024 (11) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 [ 2024 (9) TMI 1648 - KARNATAKA HIGH COURT ], where it was held that ' 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.' The present petition also deserves to be allowed and disposed of. - HON'BLE MR JUSTICE S.R. KRISHNA KUMAR For the Petitioner (By Sri. Hanjer Raghavendra Basavaraj., Advocate) For the Respondents : (By Sri. Thimmappa. Naik, Advocate For R-1 Sri. Hemakumar. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irection in the nature of Certiorari by quashing the impugned Summary of Show Cause Notice bearing Reference No: 5084/23.11.2021 issued in FORM GST DRC Report No. 01 dated 16.02.2022 along with Audit VI/2021-22/Manual dated 16.02.2022 (Annexure-'A') issued by the 5th Respondent and consequential Summary of the Order bearing Reference No. 5084/23.11.2021 issued in FORM GST DRC-07 dated 22.06.2022 along with Order of Adjudication date 22.06.2022 passed under Section 73 (9) of the CGST KGST Act, 2017 (Annexure-'B') and thereby declare t the input tax credit claimed by the Petitioner for the pe July 2017 to March 2018 is in accordance with provisions of Section 16 (1) of the CGST Act, 2017 /KGST Act, 2017; g) Pass such other ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tified shortly. It was further submitted that in cases where assessees had paid amounts as pre-deposit under court orders or in appeal proceedings or amounts recovered by the respondents revenue are paid by the assessees pursuant to recovery proceedings, the embargo contained in Clause 150 of the said The Finance (No. 2) Act, 2024 would not apply and was not applicable to the assessees, who would not be covered by the said embargo and consequently, they would be entitled to refund of the said amounts. It is therefore submitted that without going into the various other contentions urged by the petitioner and reliefs sought for by it and without expressing any opinion on the same, the present petition may be disposed of with a direction to co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under Section 39 which is filed up to the thirtieth day of November, 2021. (6) xxxxxxxxxxxxx (i) xxxxxxxxxxxxxx (ii)xxxxxxxxxxxxxx 6. 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 law and by issuing certain directions in this regard. 7. In the result, I pass the following:- ORDER (i) Petition is hereby disposed of. (ii) The parties are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Central Tax others W.P.No.6138/2020 dated 03.09.2024. (ii) The impugned Order at Annexure-B dated 22.06.2022 is hereby quashed. (iii) The parties are relegated to the stage of show cause notice dated 16.02.2022 issued by the respondent(s) and the respondents are directed to give effect to and 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. (iv) All rival contentions on all other prayers sought for by the petitioner including ..... X X X X Extracts X X X X X X X X Extracts X X X X
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