2025 (1) TMI 190

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....T<br>M/S WOOD TECH PLY AND BOARDS, M/S. SITHARA TRADING COMPANY, RAJANEESH KUMAR.R., PKK CONSTRUCTIONS, MANDAKATHINGAL MADHAVAN SUNILKIUMAR, DISTRICT LABOUR CONTRACT CO-OPERATIVE SOCIETY LTD, HEMALATHA RANKA, M. SAJAD, PROPRIETOR, BAR COUNCIL OF KERALA, VINODKUMAR VERSUS THE ASSISTANT STATE TAX OFFICER THIRUVANANTHAPURAM, THE SUPERINTENDENT CENTRAL GST AND CENTRAL EXCISE THIRUVANANTHAPURAM, UNION OF INDIA, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS DELHI, STATE OF KERALA THIRUVANANTHAPURAM, THE ASST. COMMISSIONER OF CENTRAL TAX, THE PRINCIPAL COMMISSIONER OF CUSTOMS AND CENTRAL GST, SRI AJEESH KARNATAKA, THE JOINT COMMISSIONER (APPEALS)-II KOLLAM, SUPERINTENDENT ENGINEER KOZHIKODE THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY FOR TH....

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.... and tax towards the inward supply and might not have received goods in their possession. Similar questions of facts and law involved in these writ petitions were decided by judgment dated 04.06.2024 in W.P.(C) Nos.31559/2019 and connected matters 2. The operative portion of the judgment reads as follows: "99. The Government had realized the difficulty in the initial rollout of the GST regime under the CGST/SGST Act and considered that GSTR 2A was not available initially in the Finance years 2017-2018 and 2018-2019 during the implementation of GST. In order to resolve all bona fide claims and mistakes, Circular No.183/15/2022- GST dated 27.12.2022 and Circular No. 193/05/2023- GST dated 17.07.2023 have been issued. Circulars cover the pe....

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....laim for ITC of such dealer should also be processed if he is otherwise entitled to claim the ITC. It has been pointed out in several cases which are pending before this Court that the claim was made before 30th November of the succeeding Financial Year, but the relevant period was 20th October, which was the extended date for furnishing the return under Section 39 for the month of September. Therefore, if a person has furnished the return for the month of September till 30th November, their claim should also be considered and processed and should not be rejected if the dealer did not furnish the return for the month of September on or before 20th October. This amendment being procedural has to be given retrospective effect and, therefore, ....