TaxTMI 
TaxTMI 
2025 (2) TMI 839
X X X X Extracts X X X X
X X X X Extracts X X X X
....ayalan, Senior Standing counsel for R2, Mr. Rajesh Vivekananthan, Deputy Solicitor General of India, for R1 ORDER This writ petition has been filed by the petitioner/taxpayer, who is registered dealer on the files of the respondent-Department under the provisions of the Goods and Service Tax Act, 2017 (GST Act)/ Central Goods and Services Tax Act ( CGST Act) as the case may be, challenging the orders passed by the respondent-Department, whereby, their claim of ITC was reversed/negatived and consequently, the petitioners have been directed to pay tax/penalty/interest. 2. When this Writ Petition is taken up for hearing, the respective learned counsel for the petitioner and learned Additional Government Pleader for the respondent, wou....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rs. 10. After the filing of these Writ Petitions, certain development took place, i.e. that 53rd GST Council Meeting was held on 22.06.2024, and during the said Meeting, the GST Council recommended for extension of the deadline for availing ITC on any invoice or debit note under Section 16(4) of the CGST Act and this extension would be applicable to any GSTR-3B returns filed for the Fys 2017-18, 2018-19, 2019-20 and 2020-21 with a new deadline deemed to be as ''30.11.2021'', to which, the Presidential Assent was also obtained by the Government of India on 16.08.2024, whereby, the financial proposals of the Central Government for the Financial Year 2024-25 was given effect to vide Finance Act, (No.2) of 2024, and in ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered persons shall be entitled to take input tax credit in any return under section 39 which is filed upto the thirtieth day of November, 2021.'' 10.1 Thus, a perusal of above Section 16 (5) makes it clear that 'notwithstanding anything contained in sub-section 4, referred to above, in respect of any invoice or debit note for supply of goods or services or both pertaining to the Fys 2017-18 to 2020-21, the registered persons shall be entitled to take ITC in any return under section 39 which is filed upto the 30th day of November, 2021. 10.2 Thus, this Court considering the fact that the issue involved in all these Writ Petit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tions, if any orders are proposed to be passed towards recovery, same shall be dropped immediately upon production of the order copy by the petitioners, in whichever case, where, there is no interim order. v) It is also made clear that if at all, if there is any tax amounts were collected from the petitioners based on the impugned assessment orders from the cash ledgers/credit ledgers of the petitioners concerned, the same shall be refunded to them or by means of orders of this Court or even in the absence of any order from this Court, if any amount is deposited either in the cash ledgers/credit ledgers of the petitioners concerned, the same is permitted to be utilized/adjusted by the petitioners towards payment of future tax. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er based on the issue of limitation. iii) In view of the fact that the impugned order is quashed, the respondent-Department is directed to take immediate steps towards de-freezure of the concerned petitioner bank account, which have been freezed in furtherance of the impugned order, by sending intimation to the concerned bankers. iv) In the event, in the interregnum, i.e. during the pendency of these Writ Petition, if any orders are proposed to be passed towards recovery, same shall be dropped immediately upon production of the order copy by the petitioners, in whichever case, where, there is no interim order. v) It is also made clear that if at all, if there is any tax amounts were collected from the petitioner b....