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of <h1>Tax Credit Challenge: Interim Relief Granted Against CGST Return Filing Order Under Section 16(5)</h1> <h3>M/s Suburban Industrial Works Pvt. Ltd. Versus The Assistant Commissioner, Bhowanipur Division, CGST & CX, Kolkata South Commissionerate & Ors.</h3> HC Calcutta granted interim relief in a writ petition challenging CGST return filing order. Court recognized a prima facie case regarding input tax credit ... Default committed by the petitioner in relation to the filing of returns beyond the prescribed period - benefit of insertion of sub-Section (5) to Section 16 of the CGST Act, 2017 - HELD THAT:- Having considered the materials on record and taking note of the provisions contained in Section 16(5) of the CGST Act, 2017 which has been inserted vide notification dated 16th August 2024, the present writ petition is required to be heard. Since, the petitioner has been able to make out a prima facie case, the order dated 26th April 2024 for the tax period 2018-19 forming subject matter of challenge in the instant writ petition, shall remain stayed till the next date of hearing - List this matter under the same heading in the combined monthly list of December 2024. The High Court of Calcutta has stayed an order dated 26th April 2024 challenged in a writ petition regarding the filing of returns under the CGST Act, 2017. The petitioner argued for the benefit of a newly inserted provision, Section 16(5), allowing input tax credit for specified financial years. The court found a prima facie case and scheduled a hearing for December 2024. The CGST authorities requested time to seek instructions due to the pending amendment of the WBGST Act, 2017.
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