TaxTMI 
TaxTMI 
2024 (11) TMI 370
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Resp-4 under S. 73 of the CGST Act, 2017 bearing Reference No. ZD290724034512E for the Assessment Year 2019-20 marked as ANNEXURE-D in so far as the petitioner is concerned. b) Issue a writ in the nature of certiorari quashing the Demand Order in GST 07 by the Resp-4 of the CGST Act, 2017 bearing Reference No. ZD290724034512E for the Assessment Year 2019-20 marked as ANNEXURE-E in so far as the petitioner is concerned. c) Issue a Writ of Declaration of Writ in the nature of declaration declaring that, the there is no excess claim of ITC for the period 2019-20 as it is already denied for the period 2017-18. d) Issue any other writ, direction or pass such orders that in may deem fit, in the facts and circumstances of the instant case,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed shortly. It was further submitted that in cases where assessees had paid amounts as pre-deposit under court orders or in appeal proceedings or amounts recovered by the respondents - revenue are paid by the assessees pursuant to recovery proceedings, the embargo contained in Clause 150 of the said "The Finance (No. 2) Act, 2024" would not apply and was not applicable to the assessees, who would not be covered by the said embargo and consequently, they would be entitled to refund of the said amounts. It is therefore submitted that without going into the various other contentions urged by the petitioner and reliefs sought for by it and without expressing any opinion on the same, the present petition may be disposed of with a direction to co....
X X X X Extracts X X X X
X X X X Extracts X X X X
....-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 filed up to the thirtieth day of November, 2021. (6) xxxxxxxxxxxxx (i) xxxxxxxxxxxxxx (ii)xxxxxxxxxxxxxx " 6. In view of the aforesaid amendment by inserting Section 16 (5) to the CGST / KGST Act, the present petition deserves to be disposed of relegating the parties to the original authority to implement and give effect to the said provisions after providing sufficient and reasonable opportunity to the petitioner and hearing them and proceed further in accordance with law and by issuing certain directions in this regard. 7. In the result, I pass the following:- ORDER (i) Petition is hereb....