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IN THE HIGH COURT OF JUDICATURE AT MADRAS
KRISHNAN RAMASAMY
Malligai Agencies – Appellant
Versus
Assistant Commissioner of GST and Central Excise Madurai - I Division – Respondent
ORDER :
Krishnan Ramasamy, J.
These Writ petitions have 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 these Writ Petitions are taken up for hearing, the learned counsel for the petitioner and learned counsel for the 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 concerned, since the petit
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....
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 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.
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(5) of the CGST Act allows registered persons to claim input tax credit for specified financial years despite initial limitations.
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.
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