Disposed¶15
M/S Swastik Hitech Builders Pvt. Ltd. through Its Director Raj Kumar Singh v. Principal Commissioner Central Goods and Service Tax and Central Excise
Jharkhand HCWPC/1008/2023
Case brief
AI extract
What is this about?
Input tax credit; delayed return; period March 2019; Section 16(5) inserted by Finance (No. 2) Act, 2024 with effect from 01.07.2017; circular dt. 15.10.2024; GST Policy Wing; Central Board of Indirect Taxes and Customs; orders set aside (Annexure-3 and Annexure-5); M/s. Swastik Hitech Builders Pvt. Ltd.; Principal Commissioner and Superintendent, Central Goods and Service Tax & Central Excise, Ranchi; writ petition disposed of.
What did the court decide?
Both orders passed by the respondents (Annexure-3 and Annexure-5 to the writ petition) were set aside, and the respondents were directed to allow the petitioner to take input tax credit in respect of the delayed return filed for the period March 2019; the writ petition and any pending I.A. stand disposed of. ¶15