M/S Vijay Nirman Company Private Limited v. the Additional Commissioner of Central Tax & Ors.
Case brief
What is this about?
Vijay Nirman Company Pvt Ltd v Additional Commissioner of Central Tax; Delhi High Court; W.P.(C) 4110/2024 with CM APPL. 16777/2024 (Stay); GST Input Tax Credit denial INR 2,68,90,290 (IGST 40,48,754 + CGST 1,14,20,768 + SGST 1,14,20,768); Returns filed from March 2019 beyond Section 16(4) CGST Act limit; Section 16(5) inserted by Finance (No. 2) Act, 2024; ITC permissible for FY 2017-18 to 2020-21 if return under s.39 filed up to 30 November 2021; challenge to Notification No.9/2023-Central Tax and Notification No. 56/2023-Central Tax under Section 168A left open; fresh order directed after verification of supplementary affidavit; rights and contentions kept open; disposed 17.03.2025; Judges: Yashwant Varma and Harish Vaidyanathan Shankar.
What did the court decide?
Competent authority of the respondents directed to verify the statements in the petitioner's supplementary affidavit and pass a fresh order on the ITC claim bearing in mind Section 16(5) of the CGST Act; challenge to the notifications left open; all rights and contentions of the respective parties on merits kept open.