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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Mr. JUSTICE KRISHNAN RAMASAMY, J
DCS Limited – Appellant
Versus
State Tax Officer, Thirumullaivoyal Assessment Circle – Respondent
ORDER :
KRISHNAN RAMASAMY, J.
This Writ petition has been filed by the petitioner/taxpayer, who is registered dealer on the files of the respondent-Department under the provisions of the Goods and Service Tax Act, 2017 (GST Act)/ Central Goods and Services Tax Act ( CGST Act) as the case may be, challenging the orders passed by the respondent-Department, whereby, their claim of ITC was reversed/negatived and consequently, the petitioners have been directed to pay tax/penalty/interest.
2. When this Writ Petition is taken up for hearing, the respective learned counsel for the petitioner and learned Government Advocate for the 1st respondent, would submit that the issue involved in the present Writ Petition, has been squarely covered by the common order of this Court, dated 17.10.2024 passed in W.P.Nos.25081 of 2023, etc., batch, wherein, this Court has categorically held in paragraphs 9 to 12 as under:
“9. The petitioners in all these Writ Petitions are registered dealers on the files of the respondent- Department under the provisions of the Goods and Service Tax Act, 2017/CGST Act 2017. Though the petitioners have filed GSTR-1 returns in time, however, insofar as claim of ITC is concern
The amendment to Section 16 of the CGST Act allowing ITC claims until 30.11.2021 applies retrospectively, entitling registered dealers to their claims despite previous limitations.
The court ruled that taxpayers can avail Input Tax Credit on late filings due to exceptional circumstances, as amended provisions of the GST Act allowed for extended deadlines retroactively, quashing....
Court ruled that registered dealers entitled to Input Tax Credit despite delays in filing due to valid reasons, following amendments to GST law retroactively extending deadlines for claims.
The amendment to Section 16(5) of the CGST Act allows registered persons to claim input tax credit for specified financial years despite initial limitations.
Amendment to Section 16(5) of the CGST Act permits registered persons to avail ITC beyond the limitation previously set by Section 16(4) for specific financial years.
The amendment to Section 16(5) of the CGST Act allows registered dealers to claim ITC for specified financial years until 30.11.2021, overriding previous limitations.
The amendment to Section 16 of the GST Act allows for the availing of Input Tax Credit within an extended deadline, quashing previous orders that reversed such claims due to late filing.
The court ruled that registered persons are entitled to avail Input Tax Credit for specified financial years despite limitations, following amendments to Section 16 of the CGST Act.
The court ruled that amendments to the Goods and Services Tax Act allow retroactive claims for input tax credit despite prior limitations, thus quashing earlier orders penalizing delayed filings.
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