M/S Swastik Hitech Builders PVT LTD Through Its Director Raj Kumar Singh vs. Principal Commissioner Central Goods And Service Tax And Central Excise
Facts
The petitioner, M/s. Swastik Hitech Builders Pvt. Ltd., filed a writ petition before the Jharkhand High Court challenging orders passed by the respondents, the Principal Commissioner and the Superintendent of Central Goods and Service Tax & Central Excise. The dispute pertains to the petitioner's claim for input tax credit (ITC) for the tax period of March 2019. The petitioner had filed a delayed return for this period. The specific orders under challenge are Annexure-3 and Annexure-5 to the writ petition. The amount in dispute is not explicitly stated.
Held
The Court held that the petitioner is entitled to take input tax credit (ITC) in respect of the delayed return filed for the period of March 2019. This decision was based on the combined effect of clause (5) of Section 16 of the CGST Act, which was inserted by the Finance (No. 2) Act, 2024 with retrospective effect from 01.07.2017, and the circular dated 15.10.2024 issued by the GST Policy Wing of the Central Board of Indirect Taxes and Customs. The Court found that these provisions and the circular supported the petitioner's claim for ITC despite the delay in filing the return. Consequently, the orders passed by the respondents (Annexure-3 and Annexure-5) were set aside. The respondents were directed to allow the petitioner to avail the input tax credit. No issue was expressly left undecided.
Key Issues
1. Whether the petitioner is entitled to claim input tax credit (ITC) for the tax period of March 2019, despite filing a delayed return, in light of the newly inserted clause (5) of Section 16 of the CGST Act and the circular dated 15.10.2024. Petitioner's contention: The petitioner argued that they should be allowed to take ITC for the delayed return filed for March 2019. They relied on the provisions of clause (5) of Section 16 of the CGST Act, which was inserted by the Finance (No. 2) Act, 2024 with effect from 01.07.2017, and the subsequent circular dated 15.10.2024 issued by the GST Policy Wing of the Central Board of Indirect Taxes and Customs. Respondents' contention: The judgment records no specific arguments from the respondents. However, the fact that orders were passed against the petitioner implies a denial of ITC based on the delayed filing of the return.
Sections Cited
Section 16
AI-generated summary — verify with the full judgment below
2025:JHHC:11472-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 1008 of 2023 M/s. Swastik Hitech Builders Pvt. Ltd., a Company registered under the Companies Act, 1956, having its registered office at 11-A, D-2, Abhilasha Apartment Purulia Road, P.O. Lalpur, P.S. Lalpur, District- Ranchi-834 001, through its Director Raj Kumar Singh, aged about 26 years, son of Shri Anand Kumar, resident of 11-A, D-2, Abhilasha Apartment Purulia Road, P.O. Lalpur, P.S. Lalpur, District- Ranchi-834 001
... ... Petitioner
Versus
Principal Commissioner, Central Goods and Service Tax & Central Excise, having its office at Central Revenue Building, Main Road, P.O. Chutia, P.S. Doranda, District Ranchi
The, Superintendent, Central Goods and Service Tax & Central Excise, Range-III, South Division, 2nd Floor, Midtown Chamber, Milan Palace Bylane, Club Road, P.O. Chutia, P.S. Doranda, District-Ranchi
… ... Respondents
--------- CORAM: HON’BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE RAJESH SHANKAR
--------- For the Petitioner: Mr. Deepak Kumar Sinha, Advocate
Mr.Vikas Pandey, Advocate
The judgment continues below.
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