TaxTMI 
TaxTMI 
2025 (3) TMI 246
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....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 order passed by the respondent-Department, whereby, the claim of ITC was reversed/negatived and consequently, the petitioner has been directed to pay tax/penalty/interest. 2. As the issue involved in this Writ Petition, is identical in nature and the relief sought thereunder, is interconnected, this Writ Petition is being disposed of, with the same lines. 3. When this Writ Petition is taken up for hearing, the learned counsel for the petitioner and learned Standing counsel for the respondent, would submit that the issue involved in the present Writ Petition, has been squarely covered by the common order ....
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....ouncil 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 view of the aforesaid enactment, the Ministry of Finance (Department of Revenue) Central Board of Indirect Taxe....
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....ntitled 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 Petitions is only with regard to the availment of ITC, which is barred by limitation in terms of Section 16 (4) of t....
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....tion 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. vi) Insofar as the apprehension expressed by the learned Additional Advocate General for the respondent- ....
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....-Department is directed to take immediate steps towards de-freezure of the concerned petitioner bank account, which has been freezed in furtherance of the impugned order, by sending intimation to the concerned banker. iv) In the event, in the interregnum, i.e. during the pendency of this Writ Petition, if any order is proposed to be passed towards recovery, same shall be dropped immediately upon production of the order copy by the petitioner, in whichever case, where, there is no interim order. v) It is also made clear that if at all, if there is any tax amount was collected from the petitioner based on the impugned assessment order from the cash ledgers/credit ledgers of the petitioner, the same shall be refunded to them ....