2026 (8) TMI 1847

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....10/2024, which, according to the petitioner, runs contrary to the spirit of sub-section (5) of Section 16 of the Central Goods and Services Tax Act, 2017 (for short "Act of 2017"). Sub-section (5) to Section 16 was inserted vide an amendment dated 16/8/2024 with effect from 1/7/2017. The amendment reads as under: "16. Eligibility and conditions for taking input tax credit (1) to (4) ..... (5) Notwithstanding anything contained in subsection (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 t....

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....ore, is, whether the Notification, prescribing special procedure for availing benefits under the provisions of the Act of 2017, can be issued. As stated earlier, the source of Notification is Section 148 of the Act of 2017, which reads as under: "148. Special procedure for certain processes The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the special procedures to be followed by such persons including those with regard to registration, furnishing of return, payment of tax and administration of such persons." 6] As could be seen, the Government is empowered to prescribe special procedures to be fol....

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....cate that this recommendation was made by the GST Council and/or considered by the Government. The end result is that the right accrued in favour of the petitioner, by way of amendment, by inserting sub-section (5) to Section 16 of the Act of 2017 to take input tax credit for the financial years mentioned therein which were filled up by the tax payer on or before 30-11-2021, which does not prescribe time limit to submit application to avail benefit, has been curtailed to six months. 5. In the circumstances, we are of the view that though respondent - Government was empowered to prescribe procedure under Section 148 of the Act of 2017, while doing so, the appropriate safeguards ought to have been provided to give effect to the amended pro....