Press release clarifying last date for availing ITC for invoices of July, 2017 to March, 2018 is valid: SC

Case Details: Union of India v. AAP & Company - [2021] 133 taxmann.com 168 (SC)

Judiciary and Counsel Details

• • A. M. Khanwilkar and C.T. Ravikumar, JJ.
  • Aman Lekhi, ASG Ms. Praveena Gautam, Ms. Nisha Bagchi, Neela Kedar Gokhale, Ms. Preeti Rani, Advs. and M.K. Maroria, AOR for the Appellant. 
  • Dr. Avinash Poddar, Ashok Sikka, Arvind Kumar, Prahlad Narayan Singh, Ms. Vivek Mishra, Ms. Mansha Shukla, Sameer Singh, Advs. Devendra Singh and Ms. Neelam Singh, AOR for the Respondent.

Facts of the Case

The Honorable Gujarat High Court earlier held that para 3 of press release dated 18-10-2018, clarifying that last date for availing ITC relating to invoices issued during July 2017 to March 2018, as last date for filing return in Form GSTR-3B, was illegal and contrary to section 16(4) read with section 39(1) and rule 61 of the CGST Rules. The revenue has filed appeal before the Supreme Court against this decision.

Supreme Court Held

The Honorable Apex Court has referred its decision in case of Bharti Airtel Ltd. [2021] 131 taxmann.com 319 (SC) by a three-Judge Bench which disapproved the decision of Gujarat High Court. Since, the three-Judge Bench judgment expressly overruled the impugned judgment, in such a case, the argument of distinguishing the three-judge Bench judgment would not be available. Thus, the limitation mentioned in para 3 of Press release dated 18-10-2018, clarifying that last date for availing ITC for invoices issued from July, 2017 to March, 2018 shall be last date for filing return FORM GSTR-3B for month of September, 2018 would be valid.

Case Review

• • AAP & Co v. Union of India [2019] 107 taxmann.com 125/75 GST 192 (Guj.) (paras 1, 6) affirmed

List of Cases Referred to

• • AAP & Co, Chartered Accountant v. Union of India [2019] 107 taxmann.com 125/75 GST 192 (Guj.) (para 1)
  • Union of India v. Bharti Airtel Ltd. [2021] 131 taxmann.com 319 (SC) (para 2)