2025 (3) TMI 1746

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....25/GST/SoR/SUPDT-ESD2/786/24/ DIN2024045700000000 A79A dated 05.04.2024 passed by the 2nd respondent vide Annexure-G, in relation to the financial year 2018-19, in so far as the petitioner is concerned, as the same is illegal without authority of law, lack of jurisdiction. b) Issue writ of mandamus or Writ in the nature of mandamus, directing the 2nd respondent to refund the input tax credit amounts of Rs.4,56,993/- paid by the petitioner vide DRC-03 dated: 06.11.2023 and dated: 05.12.2023 along with interest as per impugned order in Original bearing Order Sl.No.10/2024-25/GST/SoR/SUPDTESD2/786/24/DIN-2024045700000000 A70A dated 05.04.2024 passed by the 2nd respondent vide Annexure-G, in relation to the financial year 2018-19 ....

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...., 2024" received presidential asset on 16.08.2024 and would be notified shortly. It was further submitted that in cases where assessees had paid amounts as pre-deposit under court orders or in appeal proceedings or amounts recovered by the respondents - revenue are paid by the assessees pursuant to recovery proceedings, the embargo contained in Clause 150 of the said "The Finance (No.2) Act, 2024" would not apply and was not applicable to the assessees, who would not be covered by the said embargo and consequently, they would be entitled to refund of the said amounts. It is therefore submitted that without going into the various other contentions urged by the petitioner and reliefs sought for by it and without expressing any opinion on the ....

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....ebit 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 up to the thirtieth day of November, 2021. (6) xxxxxxxxxxxxx (i) xxxxxxxxxxxxxx (ii) xxxxxxxxxxxxxx " 6. In view of the aforesaid amendment by inserting Section 16(5) to the CGST / KGST Act, the present petition deserves to be disposed of relegating the parties to the original authority to implement and give effect to the said provisions after providing sufficient and reasonable opportunity to the petitioner and hearing them and proceed further in accordance with law and by ....