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TMI Blog2024 (10) TMI 1631X X X X Extracts X X X X X X X X Extracts X X X X ..... India on 16.08.2024, whereby, the financial proposals of the Central Government for the Financial Year 2024- 25 was given effect to vide Finance Act, (No.2) of 2024, and in view of the aforesaid enactment, the Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs, issued a Notification, bearing No.17 of 2024-Central Tax, dated 27.09.2024, pursuant to which, a Circular No.237/31/2024-GST was issued by the Central Board of Indirect Taxes and Customs, which was addressed to all the Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All), thereby, clarifying the issues regarding implementation of provision of sub-section (5) and subsection (6) in Section 16 of CGST Act, 2017, the impugned orders are no longer sustainable and liable to be quashed. This Court considering the fact that the issue involved in all these Writ Petitions is only with regard to the availment of ITC, which is barred by limitation in terms of Section 16 (4) of the CGST Act, and in the light of the subsequent developments took place, whereby, Section 16 of the CGST Act was amended and sub-section (5) was inserted to Section 16, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0830, 20885, 20884, 21742, 21743, 21793, 21795, 22410, 22411, 22416, 22415, 22704, 22705, 23055, 23057, 23200, 23201, 23552, 23903, 23904, 24421, 24734, 24858, 25149, 25170, 25175, 25208, 25212, 25220, 25279, 25308, 25312, 25345, 25849, 25851, 25858, 25888, 26050, 26055, 25988, 26044, 25985, 26270, 27020, 27296, 27299, 27342, 27621, 27623, 27692, 27693, 28088, 28089, 28099, 28189, 28432, 28534, 29306, 29824, 30730, 30731, 31272, 31273, 32210, 32211, 32293, 32627, 32630, 32625, 32631, 32713 and 32714, 33156, 33158, of 2024 Honourable Mr. Justice Krishnan Ramasamy For Petitioners: Mr. A. Chandrasekaran for K. Soundara Rajan in W.P. Nos. 25081, 27796, 19915 of 2023, Mr. B. Raveendran in W.P. No. 26458 of 2023 and 25817 of 2024, Mr. N. Prasad in W.P. No. 26940 of 2023, Mr. Baktha Sironmoni in W.P. No. 29302 of 2023, Mr. R. Swarnavel in W.P. No. 34518 of 2023, Mr. B. Karthik in W.P. No. 1827 of 2024, Mr. R. Ganesh Kanna in W.P. No. 2438 of 2024, Mr. M. Narasimha Bharathi in W.P. No. 3186 of 2024, 9102, 7822, 7824 of 2023 Ms. C. Rekha Kumari in W.P. No. 8868 of 2024, 18954 and 25003 of 2024, Mr. S. Ramanan in W.P. No. 10033, 10041, 10758 & 17459 of 2024 Mr. V. Karnan in W.P. No. 21248 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2024 and for R2 in W.P. No. 293022 of 2023 and Mr. K. Mohanamurali, Sr. Panel Counsel for respondents in W.P. No. 26940 & 29302 of 2023 and 18148, 11440 and 17459 of 2024, Mr. V. Prashanth Kiran, GA(T) for respondents in W.P. Nos. 27796 & 34518 of 2023 and 21248, 27796 & 34518 of 2023, 10758, 11001, 12242, 17313, 18304, 18966, 22422, 23057, 23071, 23077, 23093, 23103, 23630, 23638, 23661, 23749, 23798, 23752, 23805, 23802, 24694, 26018, 29924, 29929, 20248, 19034, 30077 of 2024, and for R1 & R2 in W.P. Nos. 10033 & 10041 of 2024, and for R4 in W.P. No. 10649 of 2024, Mr. T. N. C. Kaushik, AGP (T) for R2 & R3 in W.P. No. 1827 of 2024 and for Respondent in W. PNo. 8868, 24006, 24957, 28667 & 30008 of 2024 and for R1 in W.P. No. 9102 of 2024 and for R1 & R2 in W.P. No. 23158, 25817 of 2024, Mr. C. Harsha Raj, AGP (T) for R2 in W.P. No. 2438 of 2024 and for Respondent in W.P. No. 12502, 17287, 20761, 26121, 28189 of 2024 Mr. A. P. Srinivas, Sr. Standing Counsel for R1 in W.P. No. 2438 of 2024, Mr. B. Ramanakumar, Sr. Standing Counsel for R2 in W.P. No. 9102 of 2024, Mr. T. Ramesh Kutty, Sr. Standing Counsel and Mr. B. Sivaraman, Jr. Standing counsel for respondent in W.P. Nos. 15823 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Meeting held on 22.06.2024, the GST Council recommended for extension of the deadline for availing ITC on any invoice or debit notice under Section 16(4) of the CGST Act and this extension would be applicable to any GSTR-3B returns filed for the Fys 2017-18, 2018-19, 2019-20 and 2020-21 with a new deadline deemed to be as ''30.11.2021'' and to facilitate this extension, the Council also recommended a retrospective amendment to Section 16(4) of CGST Act w.e.f. 01.07.2017. 4.1 Therefore, the learned Additional Government Pleader requested this Court to adjourn the matters by one month, as the Government of India had been requested to obtain Presidential Assent, and that if the proposed amendment come into force with retrospective effect, the same would give to roost to the issue involved in these Writ Petitions, as, by virtue of the said statutory benefit under the proposed Amendment Act, not only the petitioners but also other taxpayers, who were similarly placed like that of the petitioners herein would be benefited. Since the request made by the learned Additional Government Pleader appears to be that, till Presidential Assent is granted to the Amendment of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolved in all these Writ Petition is identical in nature, as the issue is only with regard to the availment of ITC beyond the period of limitation prescribed under Section 16 (4) of the CGST Act, therefore, the question of discrepancy in availing the ITC or any other issues as pinpointed by the learned Additional Advocate General-I would not arise, therefore, the apprehension expressed on the side of the respondent-Department is baseless and therefore, prayed for appropriate orders. 8. I have given due considerations to the submissions made on either side and perused the materials available on record. 9. The petitioners in all these Writ Petitions are registered dealers on the files of the respondent-Department under the provisions of the Goods and Service Tax Act, 2017/CGST Act 2017. Though the petitioners have filed GSTR-1 returns in time, however, insofar as claim of ITC is concerned, since the petitioners were faced with certain difficulties, such as Financial constraints (as there was complete lockdown due to outbreak Covid-19) health related ailments, fire accidents, they were unable to file GSTR-3B returns, which prompted them not raising their claim ITC in time before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put 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 debit note pertains or furnishing of the relevant annual return, whichever is earlier.'' Section 16 (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 persons shall be entitled to take input tax credit in any return under section 39 which is filed upto the thirtieth day of November, 2021.'' 10.1 Thus, a perusal of above Section 16 (5) makes it clear that 'notwithstanding anything contained in sub-section 4, referred to above, in respect of any invoice or debit note for supply of goods or services or both pertaining to the Fys 2017-18 to 2020-21, the registered persons shall be entitled to take ITC in any return under section 39 which is filed upto the 30th day of November, 2021. 10.2 Thus, this Court considering the fact that the issue involved in all these Writ Petitions is only wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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