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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Mr.Justice Krishnan Ramasamy, J
Nilgiris Silverline Builders Private Limited – Appellant
Versus
Deputy State Tax Officer, Nilgiris – Respondent
| Table of Content |
|---|
| 1. issue covered by common order (Para 3) |
| 2. orders quashed (Para 4) |
| 3. writ petition allowed (Para 5 , 6) |
ORDER :
2. As the issue involved in this Writ Petition, is identical in nature and the relief sought thereunder, is interconnected, this Writ Petition is being disposed of, with the same lines.
“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 concerned, since the petitioners were faced with certain difficulties, such as Financial constraints (as there was complete lock down due to outbreak Covid-19) health related ailments, fire accidents, they were unable to file GSTR-3B returns, which prompted them not raising their claim ITC in time before the prescribed date. Whereas, the respondent- Department without considering such vital aspects and that reasons for the delay is not deliberate, issued the show cause notices to the petitioners, proposing to reverse the ITC availed and went to the extreme level of confirming the proposals contained
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 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.
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 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....
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 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.
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 amendment to Section 16(5) of the CGST Act allows registered persons to claim input tax credit for specified financial years despite initial limitations.
Court affirmed that taxpayers can claim input tax credit beyond usual deadlines if delays arise from legitimate challenges, as evidenced by amendments to the GST Act.
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