2026 (1) TMI 1216

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.... CHIEF JUSTICE M. S. SONAK AND HON'BLE MR. JUSTICE RAJESH SHANKAR For the Petitioner: Mr. Deepak Kr. Sinha, Advocate. For the Respondents: Mr. Amit Kumar, Advocate. ORDER 1. Heard learned counsel for the parties. 2. The petitioner, by instituting this writ petition, seeks the following substantive reliefs: "a) For a declaration that the Section 16(4) of Central Goods and Se....

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....or the year following the financial year to which it relates has never notified and further delay in filing of return is subject to late fees in terms of Section 47 of the Act and therefore the Petitioner cannot be penalized again for sole reason of delay in filing of return or any other form. c) For quashing and setting aside the Order-in-Appeal No. 200/CGST/JSR/2023 dated 29.12.2023 (An....

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....rting sub-section (5) therein, which reads as follows: "(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 thi....

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....taking cognizance of insertion of Section 16(5) of the CGST Act, 2017 and CBIC Circular dated 15.10.2024, we quash and set aside the order in appeal dated 29.12.2023 and remit the matter to the appellate authority for deciding the revenues appeal afresh and in accordance with law after considering the impact of insertion of Section 16(5) in the CGST Act, 2017 and CBIC Circular dated 15.10.2024. ....