M/S Swastik Hitech Builders Pvt. Ltd. through Its Director Raj Kumar Singh Vs Principal Commissioner Central Goods and Service Tax and Central Excise — Jharkhand HC (2025) — LawSathi Research

M/S Swastik Hitech Builders Pvt. Ltd. through Its Director Raj Kumar Singh Vs Principal Commissioner Central Goods and Service Tax and Central Excise — Jharkhand HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

Both respondents' orders (Annexure-3 and Annexure-5) set aside and respondents directed to allow the petitioner to take input tax credits for its delayed return filed for the period March 2020; W.P.(T) No. 1007 of 2023 stands disposed of, pending I.A.s (if any) also disposed of.

Issue for consideration

Whether the petitioner is entitled to take input tax credits in respect of a delayed GST return filed for the period March 2020, given clause (5) of Section 16 inserted by the Finance (No. 2) Act, 2024 (effective 01.07.2017) and the circular dt. 15.10.2024 issued by the GST Policy Wing of the Central Board of Indirect Taxes and Customs.

Court's answer

The court disposed of the matter expressly in view of clause (5) of Section 16 inserted by the Finance (No. 2) Act, 2024 with effect from 01.07.2017 and the circular dt. 15.10.2024 issued by the GST Policy Wing of the Central Board of Indirect Taxes and Customs.

Ratio / Principle

Both orders passed by the respondents (Annexure-3 and Annexure-5 to the writ petition) were set aside.

Key takeaways

The respondents were directed to allow the petitioner to take input tax credits in respect of the delayed return filed by the petitioner for the period March 2020.ratio¶16

Detailed headnote1 paragraphs

High Court of Jharkhand at Ranchi, W.P.(T) No. 1007 of 2023, decided 16.04.2025, coram: Hon'ble the Chief Justice M.S. Ramachandra Rao and Hon'ble Mr. Justice Rajesh Shankar. M/s. Swastik Hitech Builders Pvt. Ltd. v. Principal Commissioner and Superintendent, Central Goods and Service Tax & Central Excise, Ranchi. Acting in view of clause (5) of Section 16 inserted by the Finance (No. 2) Act, 2024 with effect from 01.07.2017, and the circular dt. 15.10.2024 issued by the GST Policy Wing of the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India, the court set aside both orders passed by the respondents (Annexure-3 and Annexure-5) and directed the respondents to allow the petitioner to take input tax credits in respect of the delayed return filed for the period March 2020. The writ petition stands disposed of, pending I.A.s (if any) also disposed of.

2025:JHHC:11471-DB

IN THE HIGH COURT OF JHARKHAND AT RANCHI

W.P.(T) No. 1007 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, DistrictRanchi-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, 2^nd Floor, Midtown Chamber, Milan Palace Bylane, Club Road, P.O. Chutia, P.S. Doranda, District-Ranchi … ... Respondents

… ... 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 Ms. Diksha Dwivedi, Advocate For the Respondents: Mr. P.A.S. Pati, Sr.S.C.

05/Dated: 16.04.2025

Heard both sides.

In view of clause (5) of Section 16 inserted by the Finance (No. 2) Act, 2024 with effect from 01.07.2017 and the circular dt. 15.10.2024 issued by the GST Policy Wing of the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India, the orders (Annexure-3 and Annexure5) to the writ petition passed by the respondents are both set-aside and the respondents are directed to allow the petitioner to take input tax credits in respect of the delayed return filed by the petitioner for the period March 2020.

W.P.(T) No. 1007 of 2023 stands disposed of.

Pending I.A, if any, also stands disposed of.

(M.S. Ramachandra Rao, C.J.)

(Rajesh Shankar, J.)

Sharda/MM/ Cp.02