Petitioner sought writ relief regarding GST input tax credit for prior years. Respondents and petitioner's counsel agreed the insertion of Section 16(5) in the CGST Act, 2017 redressed the grievance, leading to no further order.
None; petition disposed of as grievance was acknowledged to be redressed by statutory amendment.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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GAHC040004412024
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) (ITANAGAR BENCH)
Case No. : WP(C)/149/2024
M/s Sushee Infra and Mining Ltd having its office at Panchayat Toru, Mowa Village, PO Kheel, PS Sagalee, 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
1: The Union of India and 5 Ors
represented by the Secretary, Ministry of Finance, North Block, New Delhi 110001
2:The State of AP Age: 0 Occupation : represented by the Chief Secretary Govt of Arunachal Pradesh Civil Secretariat Block No. 2 5th Floor Itanagar 791111
3:The Central Board of Indirect Tax and Custims
Age: 0 Occupation : GST Policy Wing New Delhi represented by its Commissioner
4:The Commissioenr
Age: 0 Occupation : Tax and Excise Department Kar Bhawan Govt of Arunachal Pradesh Itanagar 791111
5:The Commissioner
Age: 0 Occupation : CGST and CX Department of Revenue Govt of India located at A Sector Naharlagun Papumpare District Arunachal Pradesh 791110
6:The Additional Commissioner of CGST and CX Age: 0 Occupation : Itanagar Commissionerate Papumpare District Arunachal Pradesh 79111
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For the Petitioner(s) : Mr. V. Prasad, Advocate through Video-Conferencing. For the Respondent(s) : Mr. M. Kato, Deputy Solicitor General of India for respondent Nos.1, 3, 5 & 6. : Mr. R.H. Nabam, Additional Advocate General, Arunachal Pradesh for respondent Nos.2 & 4.
– B E F O R E –
HON’BLE THE CHIEF JUSTICE MR. VIJAY BISHNOI HON’BLE MR. JUSTICE KARDAK ETE
10.09.2024
(Vijay Bishnoi, CJ)
Learned counsel appearing for the parties are in agreement that in view of the insertion of Sub-Section (5) in Section 16 of the Central Goods and Service Tax Act, 2017, the grievance raised by the petitioner in this writ petition has been redressed.
Section 16(5) of the Central Goods and Service Tax Act, 2017 reads as
under:-
“ (5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021.”
Since the parties are in agreement that the grievance raised by the petitioner in the instant writ petition is redressed by insertion of Sub-Section (5) in Section 16 of the Central Goods and Service Tax Act, 2017, no further order is required to be passed in this writ petition and hence, the same is disposed of.
JUDGE
CHIEF JUSTICE
Comparing Assistant
1 issue framed by the court
Whether the insertion of Sub-Section (5) in Section 16 of the Central Goods and Service Tax Act, 2017 redresses the grievance of the petitioner.
1 provisions across 1 enactments
M/s Sushee Infra and Mining Ltd
The Union of India
The State of AP
The Central Board of Indirect Tax and Custims
The Commissioenr
The Commissioner
Vijay Bishnoi
Kardak Ette
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
