ORAL JUDGMENT

(Per: HONOURABLE THE CHIEF JUSTICE)

Date : 20-11-2024 The petitioner is concerned with the denial of the input tax claim, as per Annexure-P/3 order of assessment passed on 09.04.2024 for three months in the assessment year 2018-19. The demand-cum-show cause notice at Annexure-P/1 indicates that the returns were filed on 04.02.2020, 05.02.2020 and

10.02.2020 respectively for the months of January to March of the assessment year 2018-19. The only contention is with respect to the input tax credit having been declined.

2. The petitioner relies on the newly introduced sub-

section(5) of Section 16 of the CGST Act, which reads as under:-

“(5) Notwithstanding anything contained in sub- section(4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed upto the thirtieth day of November, 2021.”

3. A circular has also been issued by the Government of India bearing No. 237/31/2024-GST dated 15th October, 2024. Clause 3.5 and 3.5.1 are extracted hereunder:-

“3.5 Where order under