2024 (7) TMI 174

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....PETITIONER : MR SUBIR KANTI SAHA FOR THE RESPONDENT : SC , GST ORDER Heard Ms. N. Hawelia, learned counsel for the petitioners. Also heard Dr. B. N. Gogoi, learned Standing Counsel, CGST. 2. This writ petition is filed by the petitioner aggrieved by the impugned order dated 12.03.2024 issued by the Assistant Commissioner, GST and Central Excise, Guwahati Division, whereby the following....

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....r assailed the said order on two grounds. At first, the proceedings are time barred and therefore the extension of limitation in terms of Notification issued under Section 168A of the GST Act, 2017 is contrary to the provisions of law. 4. That apart, the learned counsel for the petitioner submits by placing reliance on the Judgment of Kerala High Court rendered in M/S M. Trade Links Vs Union of....

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.... learned counsel for the petitioner submits that this recommendations of the GST supports the contentions raised by the writ petitioner that the time limit to availed the Input Tax Credit in respect of the financial year in concerned, which is 2018-19 should be deemed to be 30.11.2021. As such, the denial of the benefit of Input Tax Credit by the impugned order dated 12.03.2024 is bad in law and c....

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....erefore by the order the ITC was correctly denied to the writ petitioner. He, however, submits that he has yet to receive complete details of the Recommendations of the 53rd GST Council Meeting. 8. Considering the issues involved, let Notice be issued returnable by 4 (four) weeks. 9. Since, the learned Standing Counsel has entered appearance on behalf of the respondents, notices waived, howe....