TaxTMI 
TaxTMI 
2026 (9) TMI 1086
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....earned advocate with Mr. Biswaraj Agarwal, learned Advocate appears for the respondent/Union of India. 3. The petitioner wants to avail of the Input Tax Credit Facility in respect of a particular return under Section 39 of Central Goods and Services Tax Act, 2017 (hereinafter, 2017 Act) which had been filed up to November 30, 2021 which is within the statutory cut off date fixed under Sub-Section 5 to Section 16 of 2017 Act. The petitioner had filed a rectification application on January 12, 2026 which was supposed to be filed within six months from the date of circular dated October 15, 2024, annexure p-6 at page 53 to the writ petition. 4. Since, the petitioner did not file the application within the said stipulated period which had....
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....plication to avail the Input Tax Credit. Such provision does not specify any time within which an assessee has to apply to avail such facility. 9. Through the said circular/notification dated April 8, 2024 at page 49 read with the circular dated October 15, 2024 at page 53 to the writ petition though the department with a prospective effect has limited the period for six months from the date of issuance of the notification for an assessee to avail Input Tax Credit Facility by filing a necessary rectification application but in absence of any time frame having been mentioned under Sub-Section 5 to Section 16 of the 2017 Act which is the substantive provision, the time frame mentioned by the department under the said two notifications date....
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.... accordance with law. 15. Since affidavits are not called for, the allegations made in the writ petition are deemed not to have been admitted by the respondents. 16. The writ petition WPA 1360 of 2026 stands disposed of, without any order as to costs. 17. Parties shall act on the basis of the server copy of this judgment duly downloaded from the official website of this Court. ANIRUDDHA ROY, J. WPA 1360 OF 2026 Umen Chandra Roy Versus Union of India & Ors. For the Petitioner: Mr. Dhiraj Lakhotia and Mr. Satyajit Paul. For the Respondent CGST: Mr. Dilip Kumar Agarwal and Mr. Bishwaraj Agarwal. ORDER Mr. Satyajit Paul, learned Advocate led by Mr. Dhiraj Lakhotia, learned Advocate appears for the petitioner.....