M/S Sushee Arunachal Highways Limited vs. The Union Of INDIA 5 Ors
Held
The Court held that the grievance raised by the petitioner in the writ petition has been redressed due to the insertion of Sub-Section (5) in Section 16 of the Central Goods and Service Tax Act, 2017. This newly inserted sub-section explicitly states that notwithstanding anything contained in sub-section (4), a registered person shall be entitled to take input tax credit in any return filed up to November 30, 2021, in respect of invoices or debit notes pertaining to the Financial Years 2017-18, 2018-19, 2019-20, and 2020-21. The reasoning is that this legislative amendment directly addresses and resolves the petitioner's issue. As a result, no further orders were deemed necessary, and the writ petition was disposed of. The specific amount in dispute was not recorded.
Facts
The petitioner, M/s Sushee Arunachal Highways Limited, filed a writ petition before the Gauhati High Court challenging an action or order by the revenue authorities. The specific tax periods and the exact nature of the order under challenge are not detailed in the provided judgment excerpt. The procedural history leading to the writ petition is also not elaborated. The dispute likely concerns the eligibility for input tax credit (ITC) for certain financial years. The parties, including the petitioner and various respondents representing the Union of India and the State of Arunachal Pradesh, appeared before the Court.
Key Issues
1. Whether the petitioner is entitled to claim input tax credit (ITC) for the financial years 2017-18, 2018-19, 2019-20, and 2020-21, despite any prior restrictions or limitations. The petitioner's grievance, as stated in the judgment, was that they were unable to claim ITC for these periods. The revenue authorities' position is implicitly that the petitioner's grievance has been redressed. The core issue revolves around the retrospective or prospective application of a provision allowing ITC claims for these specific financial years. The parties' agreement indicates that the resolution hinges on a legislative amendment.
Sections Cited
Section 16(5), Section 16(4), Section 39
AI-generated summary — verify with the full judgment below
Page No.# 1/3 GAHC040004442024
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) (ITANAGAR BENCH) Case No. : WP(C)/152/2024 M/s Sushee Arunachal Highways Limited having its office at Thongon Building, Near Bunglow No. 11, niti Vihar, Papumpare District, Arunachal Pradesh 791112 represented by its Director Shri Adla Jaipal Reddy, Son of Adla Krishna Reddy, resident fo Kokapet, PO Kokapet, PS Narsingi, K V Rangareddy District, Hyderabad, Telangana
VERSUS The Union of India 5 Ors represented by the Secretary, Ministry of Finance, North Block, New Delhi 110001 2:The State of Arunachal Pradesh Age: 0 Occupation : represented by the Chief Secretary Govt of Arunachal Pradesh Civil Secretariat Block No. 2 5th Floor Itanagar 791111 3:Central Board of Indirect Tax and Customs Age: 0 Occupation : GST Policy Wing New Delhi represented by its Chairman 4:The Commissioner Age: 0 Occupation : Tax and Excise Department Kar Bhawan Govt of Arunachal Pradesh
Page No.# 2/3 Itanagar 791111 5:The Commissiner Age: 0 Occupation : CGST and CX Department of Revenue Govt of India located at A S
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