2026 (4) TMI 502

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....espondents/CGST. 2. The petitioner, in the present case, has challenged the Demand-cum-Show Cause Notice dated 20.10.2023, issued by respondent No. 4, alleging that during the financial year 2018-19, the petitioner has availed Input Tax Credit (hereinafter referred to as 'ITC') amounting to Rs. 2,38,928/-, which was in violation of Section 16(4) of the Central Goods and Services Tax Act (hereinafter referred to as 'CGST'), 2017, as the ITC was availed beyond the time limit prescribed by Section 16(4) of the CGST Act. Pursuant to the issuance of the said Show Cause Notice, Respondent No. 4 passed the Order-in-Original dated 07.02.2024, confirming the demand of Rs. 2,49,142/- along with interest of Rs. 553/- and a penalty o....

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....f March, 2019.]" 5. The provisions of Sections 5 and 6, as incorporated vide the said amendment, being relevant, is extracted hereinbelow: "(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 Aut....