S.16(5) CGST amendment overrides S.16(4) time limit for ITC if GSTR-3B filed by 30.11.2021.

O R D E R

This Writ Petition is filed challenging the order of assessment dated

30.08.2024 passed by the second respondent under Section 73 of the CGST Act, 2017, for the financial year 2019-2020.

2. The impugned order has been passed on the ground that the petitioner had availed Input Tax Credit (ITC) to the tune of Rs.10,29,190/- after the due date for furnishing the return in Form GSTR-3B under Section 39 of the CGST Act.

3. Upon perusal of the affidavit filed in support of this Writ Petition and after hearing the learned counsel on either side, it is evident that by introducing an amendment to Section 16 of the Act in the form of Section 16(5), the Government has permitted taxpayers to claim ITC for the financial years 2017-2018 to 2020-2021, provided that GSTR-3B returns were filed on or before 30.11.2021, thereby overriding the time limit prescribed under Section 16(4) of the CGST Act. In the present case, the petitioner had filed GSTR-3B returns for the relevant period on 12.11.2020 and therefore, the availment of ITC pertaining to the financial year 2019-2020 is to be treated as within time, since the return was filed on or before 30.11.2021. However, the impugned order was passed without taking this into consideration.

5. In view thereof, this Writ Petition is allowed on the following terms:-

i. The impugned order shall stand set aside and the matter shall stand remanded back to the file of the second respondent for fresh consideration.

ii. The petitioner shall appear before the second respondent without fail and file reply and file such documents before the second respondent.

iii.The second respondent, after taking into consideration the observations made supra, shall pass appropriate orders in accordance with law.

iv. No costs. Consequently, the connected Miscellaneous Petitions are closed.