9911796707
TMI Blog2024 (10) TMI 1631X X X X Extracts X X X X X X X X Extracts X X X X ..... 11041, 11042, 11720, 11721, 11730, 11844, 11845, 12083, 12085, 13332, 13333, 8210, 8212, 13649, 13651, 14514, 12549, 12550, 17195, 17196, 17197, 19246, 19248, 24508, 21385, 19269, 17248, 17249, 18950, 18952, 19077, 19078, 19094, 19095, 19349, 19351, 19690, 19716, 19717, 19941, 20093, 20092, 20611, 20615, 20818, 20822, 20829, 20830, 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, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . G.P. In W.P. No. 20456, 21921, 23093, 23096 & 26796 of 2024, Ms. Amirta Poonkodi Dinakaran, GA (T) for respondents in W.P. Nos. 25081 of 2023, 3186, 25003, 25701 & 29558 of 2024 and for R2 & R3 in W.P. No. 1827 of 2024, Mrs. K. Vasanthamala, GA (T) for respondents in W.P. No. 26548 of 2023, 17560, 17977, 18954, 20467 & 25338 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respective writ petitioners argued the matters at length, assailing the impugned orders and the learned Standing Counsel appearing for the Official respondents as a counter-blast to such contentions, argued the matter, after heated arguments, the learned Additional Advocate General submitted that during the 53rd GST Council 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim, as the case may be, he prayed that liberty may be granted to the respondent Department to proceed against the assessees/petitioners in furtherance of the impugned orders in accordance with law. 7. In reply, Mr.Joseph Prabakar, learned counsel appearing for the petitioner in one of the Writ Petitions would submit that issue involved 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t would be apposite to refer to both Section 16(4) of the CGST Act, 2017, as well as amendment made to Section 16 (4) by interpolations of sub-sections 16 (5) and (6), and by insertion of sub-section (5) to Section 16, which are extracted hereinunder:- Section 16 (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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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