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.

ORDER :

Krishnan Ramasamy, J.

Heard Mrs.C.Meenakrithika, learned counsel appearing for the petitioner and Mr.V.Prashanth Kiran, learned Government Advocate (T) on behalf of the respondents.

2. The challenge in this Writ Petition is to the order dated 30.06.2023 passed by the first respondent and the consequential impugned communication dated 05.01.2024 along with Form GST DRC -13 issued by the first respondent to the second respondent towards attachment of petitioner's current Banking Account and to quash the same as arbitrary.

3. At the threshold, learned counsel appearing for the petitioner would submit that the issue involved in this Writ Petition is no longer, as the as it has already been decided by this Court in a batch of Writ Petitions, viz., in W.P.No.25081 of 2024, etc dated 17.10.2024. Therefore, the learned counsel prays that the benefit of the said order dated 17.10.2024, may extended to the petitioner herein as well.

4. The learned Government Advocate (T) also fairly conceded that the issue involved in this Writ Petition is covered by the decision relied on by the learned counsel appearing for the petitioner.

5. Considering the fact that the legal issue involved in this Writ Petition has already been dealt with by this Court in a batch of Writ Petitions, viz., in W.P.No.25081 of 2024, etc dated 17.10.2024, this Court is inclined to dispose of the present Writ Petition on the same lines. For better appreciation, the operative portion of the said decision is as follows:-

''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 lockdown due to outbreak Covid-19) health related ailments, fire accidents, they were unable to file GSTR-3B returns, which resulted them in not being able to 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 in the show cause notices by passing the impugned orders,whereby, the claim made by the petitioners for ITC was reversed and the petitioners have been directed to tax/penalty/interest. Aggrieved against the impugned orders, the petitioners are before this Court by way of present Writ Petitions seeking for setting aside the impugned orders.

10. After the filing of these Writ Petitions, certain development took place, i.e. that 53^rd GST Council Meeting was held on 22.06.2024, and during the said Meeting, the GST Council recommended for extension of the deadline for availing ITC on any invoice or debit note under Section 16(4) of the CGST Act and this extension would be applicable to any GSTR-3B returns filed for the Fys 2017-18, 2018-19, 2019-20 and 2020-21 with a new deadline deemed to be as ''30.11.2021'', to which, the Presidential Assent was also obtained by the Government of India on 16.08.2024, whereby, the financial proposals of the Central Government for the Financial Year 2024-25 was given effect to vide Finance Act, (No.2) of 2024, and in view of the aforesaid enactment, the Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs, issued a Notification, bearing No.17 of 2024-Central Tax, dated 27.09.2024, pursuant to which, a Circular No.237/31/2024-GST was issued by the Central Board of Indirect Taxes and Customs, which was addressed to all t