TaxTMI 
TaxTMI 
2024 (9) TMI 1936
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed ORAL ORDER : In this petition, petitioner seeks for the following reliefs:- "i) Quashing the impugned assessment order bearing file No. IV/09/14/2019-20 ND-1, Order-In-Original No.03/2021-22 CGST ND-1 and DIN- 20211257YW0000613232 that was passed on 10.12.2021 by the 5th Respondent under Section 73 of the Central Goods and Services Tax Act 2017 for the tax periods January 2019 and March 2019 (Annexure-A) ii) Declaring that the denial of Input Credit to the Petitioner solely on the basis of the merely procedural and technical restriction on taking Input Tax Credit that is set out in Section 16(4) of the Central Goods and Services Tax Act, 2017 is unconstitutional unlawful, and arbitrary more so where the over ridin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....em fit in the facts and circumstances of the case, and in the interest of justice and equity." 2. Heard learned counsel for the petitioner and learned counsel for the revenue and learned AGA for the State and perused the material on record. 3. A perusal of the material on record will indicate that the issue in controversy involved in the present petition is directly and squarely covered by the judgment of this Court in the case of M/s.Sadhana Enviro Engineering Services vs. Joint Commissioner of Central Tax & others - W.P.No.6138/2020 dated 03.09.2024, which reads as under:- 2. Heard learned Senior counsel for the petitioner and learned counsel for the respondents - revenue and learned AGA for the State and perused the materi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of with a direction to consider and implement and give effect to the amended provisions contained in Section 118 of "The Finance (No.2) Act, 2024" relating to insertion of Section 16(5) to the CGST Act / KGST Act within a stipulated time frame. 4. Per contra, learned counsel for the respondents - revenue and learned AGA for the respondents - State jointly and fairly submit that it is true that Section 16(5) was inserted vide Clause 118 of "The Finance (No.2) Act, 2024" and that the same was applicable to the petitioner and other assessees and the time for filing returns and availing input tax credit would stand extended upto 30.11.2021. It is also submitted that since presidential asset has already been received to "The Finance (N....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 7. In the result, I pass the following:- ORDER (i) Petition is hereby disposed of. (ii) The parties are relegated to the stage of show cause notice at Annexure-C dated 13.02.2020 issued by the respondent(s) and the respondents are directed to give effect to and implement the amended provisions contained in Section 118 of "The Finance (No.2) Act, 2024" relating to insertion of Section 16(5) to the CGST Act / KGST Act by providing sufficient and reasonable opportunity and hear the petitioner and proceed further in accordance with law within a period of one month from the date of receipt of a copy of this order. (iii) The impugned blocking of the Input Tax Credit (ITC) ledger of the petitioner vide ....