2025 (9) TMI 1531

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....earing on behalf of the respondents. 2. The petitioner, in the present proceeding, has presented a challenge to an order, dated 28-12-2023, rejecting his claim for availment of the Input Tax Credit(ITC) amounting to Rs. 1,60,23,021/-, for the period 2017-18, on the ground that the returns i.e. GSTR-3(B) returns for the said financial year, was filed on 04-03-2019, 20-05-2019 and 20-05-2019, after the due date for filing of such claim had passed and accordingly, applying the provisions of Section 16(4) of the Central Goods and Services Tax(CGST) Act, 2017; the said claim was so rejected. 3. At this stage, it is to be noted that the provisions of Section 16 of the Central Goods and Services Tax(CGST) Act, 2017, as it stood before its am....

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....ted here-in-below: "(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 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 upto the thirtieth day of November, 2021. (6) Where registration of a registered person is cancelled under section 29 and subsequently the cancellation of registration is revoked by any order, either under section 30 or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or Court and where availment of input tax credit in respect of an invoice or debit note wa....

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...., 2021. 8. A conjoint reading of these amended provisions further reveals that the challenge made in the present proceeding before this Court, is no longer required to be addressed in view of the amendments brought in by the Finance(No.2) Act, 2024. 9. Accordingly, in view of the amendments brought in, it is evident that the petitioner, herein, is entitled to avail the benefit of Input Tax Credit (ITC) for the relevant period. 10. Mr. Keyal, learned standing counsel, Central Goods and Services Tax Department, appearing for the respondents, has fairly submitted that in view of the amendments brought in by the Finance(No.2) Act, 2024 and in view of the Notification No.17/2024- Central Tax, dated 27-09-2024; the amendments brought in ....