TaxTMI 
TaxTMI 
2026 (9) TMI 1031
X X X X Extracts X X X X
X X X X Extracts X X X X
....Maitreyee Naskar, Mr. Arindam Das, Ms. Bani Israil. For the State/Respondent: Mr. Debasish Choudhury, Sr. Govt. Adv., Ms. Smita Pal. ORDER 1. Affidavit of service filed in Court today is taken on record. Despite service, the State remains unrepresented in Court today. 2. The petitioner challenges inter alia, the legality and sustainability of the adjudication order dated 19th April, 20....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing Section 16, provides: "(5) Notwithstanding anything contained in sub-section (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 up to the thirtieth day of November, 2021.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....1. 9. In this context, the petitioner relies upon a judgment of 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 reaso....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... reopen a concluded assessment. The benefit of the amendment is conditional upon the filing return by 30th November, 2011. 12. Having heard the parties and upon perusing the record, this Court finds that the petitioner has made out a prima facie case and interference is warranted, at this stage. 13. This Court finds that by virtue of the inserted clause, as amended in Section 16, the petitio....