2026 (7) TMI 73

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....t year 2018-19 passed under Section 73 of the said Act. 3. The core issues involved in the instant writ petition is whether the order dated 29th April, 2024 passed under Section 73 of the CGST Act, 2017 (hereinafter referred 'the said Act') for the assessment year 2018-2019 is liable to be quashed and set aside on the ground that the petitioner cannot be denied the benefit of the amendment introduced by way of insertion of subsection 5 of section 16 of the said Act vide the Finance (No. 2) Act. 2024, which retrospectively regularized the Input Tax Credit for financial year 2017-18 to 2020-21 if returns are filed up to 30th November, 2021. 4. It is submitted the Section 16(5) of the said Act, subsequently inserted with effect from 1st ....

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....f a Co-ordinate Bench of this Court in the case of Hiranmoy Dutta vs. State of West Bengal reported in [2025] 172 taxmann.com 750 (Calcutta) at paragraph 6, which is reproduced below: "6. Having heard the learned advocates appearing for the respective parties and noting that in this case, the ITC had been disallowed by reasons of the petitioner filing the return in Form GSTR 3B beyond the due date, and on the basis of insertion of subsection (5) to Section 16, the returns filed by the petitioner which are in respect of the tax period from July, 2018 to March 2020 have now been regularized having regard to the new cut of date provided for in Section 16(5) of the said Act, I am of the view that the petitioner cannot be denied the ben....