M/S A2Z Infra Engineering LTD. vs. Union Of INDIA And Ors
Held
The Court noted that subsequent Notification No. 17/2024-Central Tax and Circular No. 237/31/2024-GST clarified the retrospective extension of the time limit to avail ITC under Section 16(4) of the CGST Act, 2017. Given the respondents' categorical submission that the petitioner is now entitled to the denied ITC, the Court allowed the petition and quashed the impugned demand order.
Facts
The petitioner was denied Input Tax Credit (ITC) for Financial Years 2018-19 and 2019-20, amounting to over Rs. 6 crores, as it was availed after the cut-off dates prescribed under Section 16(4) of the CGST Act, 2017. This denial resulted in a demand raised by the respondents via an order dated 21.03.2024.
Key Issues
Whether the petitioner was entitled to Input Tax Credit (ITC) availed after the statutory cut-off dates, considering the retrospective extension of time limits for availing ITC through subsequent legislative amendments and clarifications.
Sections Cited
Section 16(4), Section 16(5), Section 16(6)
AI-generated summary — verify with the full judgment below
THE HIGH COURT OF SIKKIM: GANGTOK (Civil Extra Ordinary Jurisdiction) ------------------------------------------------------------------------------------------ SINGLE BENCH: THE HON’BLE MR. JUSTICE BHASKAR RAJ PRADHAN, JUDGE ------------------------------------------------------------------------------------------
W.P. (C) No. 25 of 2024
M/S A2Z Infra Engineering LTD., Registered Office at Ground Floor, Rajgram, 6th Mile, Tadong, Gangtok, Sikkim 737102, Represented through Aman Ranjan Verma, Authorised Signatory of- M/s A2Z Infra Engineering Ltd., Son of Uma Shankar Prasad Verma, Aged about 55 years, Resident of Budha Colony Adalbari, Hajipur Bihar, 844101. ….. Petitioner
Versus
The Union of India,
Represented by the Secretary,
to the Government of India,
Ministry of Finance Department
of Revenue, New Block,
New Delhi-110001. 2. The Union of India,
Represented by the Under Secretary,
to the Government of India (Revenue),
Ministry of Finance Department
of Revenue, New Block,
New Delhi-110001. 3. GST Council,
Represented by the Chairperson,
Ministry of Finance, North
The judgment continues below.
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