9911796707
TMI Blog2025 (3) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... of the present Writ Petition on the same lines.
It was held in the above case that 'The orders impugned in all Writ Petitions are quashed insofar as it relates to the claim made by the petitioners for ITC which is barred by limitation in terms of Section 16 (4) of the CGST Act, 2017 but, within the period prescribed in terms of Section 16 (5) of the said Act.'
Petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. 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 resulted them in not being able to claim ITC in time before the prescribed date. Whereas, the respondent-Department, without considering such vital aspects and that reasons for the delay is not deliberate, issued the show cause notices to the petitioners, proposing to reverse the ITC availed and went to the extreme level of confirming the proposals contained in the show cause notices by passing the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, clarifying the issues regarding implementation of provision of sub-section (5) and sub-section (6) in Section 16 of CGST Act, 2017, by virtue of the above notification, the impugned orders are no longer sustainable and liable to be quashed. In this context, it 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020-21 as the case may be, on or before 30.11.2021, is inclined to quash the impugned orders. 11. Accordingly, this Court passes the following orders. i) The orders impugned in all Writ Petitions are quashed insofar as it relates to the claim made by the petitioners for ITC which is barred by limitation in terms of Section 16 (4) of the CGST Act, 2017 but, within the period prescribed in terms of Section 16 (5) of the said Act. ii) Therefore, the respondent-Department is restrained from initiating any proceedings against the petitioners by virtue of the impugned orders based on the issue of limitation. iii) In view of the fact that the impugned orders are quashed, the respondent-Department is directed to take immediate steps t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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