2025 (1) TMI 1516 - HC - GST

Court Directs Authorities to Consider Input Tax Credit Claims Under Amended CGST Act, Section 16(5)

In the case before the Gauhati HC, the court addressed a writ petition concerning the CGST Act, 2017. The petitioner sought relief under the amended ... Input tax credit - amendment of the Central Goods and Services Tax (CGST) Act, 2017, particularly by insertion of sub-section (5) in Section 16 - HELD THAT:- Admittedly, the petitioner submitted its invoice/debit note pertaining to the financial year 2018-2019 and, that too, prior to 30.11.2021 and, therefore, the case of the petitioner very well comes under the provisions of sub-section (5) of Section 16. The respondent authorities are directed to consider the matter and pass an appropriate order taking into consideration the provision of Sub-Section (5) of Section 16 of the Central Goods and Services Tax Act, 2017, vide Amendment (Finance Act, 2024) dated 16.08.2024. Appeal disposed off. With the insertion of sub-section (5) in Section 16 of the Central Goods and Services Tax Act, 2017 by the Finance (No. 2) Act, 2024, the petitioners' grievance is redressed. The provision states: '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 person shall be entitled to take input tax credit in any return under section 39 which is filled up to the thirtieth day of November, 2021.' The petitioner had submitted its invoice/debit note for Financial Year 2018-19 prior to 30.11.2021, thereby falling squarely within sub-section (5) and entitled to take input tax credit. Respondent authorities are directed to consider the matter and pass an appropriate order in light of Sub-Section (5) of Section 16 (Finance Act, 2024) dated 16.08.2024. Respondents are restrained from taking any coercive action pursuant to the order dated 01.01.2024. The writ appeal is disposed.