Assessee to Be Given Interim Protection Against Any Coercive Action Since Amendment Was Proposed in Time Limit to Claim ITC | HC

Case Details: Cart Infralog Ltd. v. Assistant Commissioner of CGST & CX - [2024] 165 taxmann.com 399 (Calcutta)

Judiciary and Counsel Details

• Raja Basu Chowdhury, J.
• Ankit Kanodia, Ms Megha Agarwal, Piyush Khaitan, Kaushik Dey, & Ms Aishwarya Raijashree for the Petitioner.
• Anirban Ray, Ld. GP, Md. T.M. Siddiqui, Tanmoy Chakborty, Saptak Sanyal, Ashoke Kr. Bhowmik, Ayanabha Raha for the Respondent.

Facts of the Case

The department passed an adjudication order under Section 73(9) for reason that petitioner had availed ITC by filing GSTR-3B after last date. The petitioner filed writ petition and submitted before the Court that it had filed GSTR-3B belatedly for period December, 2018 to March, 2019 and the last date for filing the GSTR-3B was 20th October, 2019, and the same was filed on 31st October, 2019.

It was also submitted that a provision has been made by proposing an amendment to Section 16(4) so as to entitle registered persons to benefit of ITC in any return filed under Section 39 up to 30-11-2021.

High Court Held

The Court noted that in the Finance Bill 2024, a provision has been made by proposing an amendment to section 16(4) so as to entitle registered persons to take the benefit of ITC in any return filed under section 39 up to 30-11-2021. Thus, an unconditional order was required to be passed restraining the department from taking any coercive steps against petitioner in connection with enforcement of order passed under Section 73 till 30th November, 2021.

Therefore, the Honorable Calcutta High Court has directed the GST department not to take any coercive action against the petitioner in connection with enforcement of order passed under Section 73.