2026 (5) TMI 910

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....h D, Advocate For the Respondents : Sri Arvind V Charan, Advocate ORAL ORDER: The petitioner has sought for issuance of a writ of certiorari to set aside the show cause notice at Annexure-B dated 12.05.2024. The petitioner has also challenged the order of adjudication at Annexure-C and the garnishee proceedings at Annexure-D. 2. It is the case of the petitioner that the petitioner is a....

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....rovided such return is filed on or before 30.11.2021, as regards the financial years 2017-18, 2018-19, 2019-20 and 2020-21. 4. It is to be noticed that the observation of the adjudication authority is that the return was filed in March, 2020 for the period of April, 2019 to March, 2020. In light of the insertion of Section 16(5) of the CGST Act, if the return was filed by November, 2021, then n....

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....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." 5. In light of the non-obstante clause in Section 16(5) of the CGST Act herein, the amendment has a retrospective effect and the time period provided under Section 16(4) of the CGST Act is to be co....