Sujit Kumar Ghosh Vs Assistant Commissioner of State Tax, Malda Charge & Ors. (Calcutta High Court)
Calcutta High Court, in Sujit Kumar Ghosh vs. Assistant Commissioner of State Tax, addressed the disallowance of Input Tax Credit (ITC) claimed by the petitioner under Section 16(4) of the West Bengal Goods and Services Tax (WSBGST) Act, 2017. The dispute revolved around the petitioner filing Form GSTR-3B beyond the due date for the April 2018 to March 2019 tax period. The department rejected the ITC claim through an order under Section 73 of the WSBGST/CGST Act, 2017. The petitioner argued that the West Bengal Goods and Services Tax (Amendment) Act, 2024, which was notified on January 10, 2025, extended the cut-off date for ITC claims, effectively regularizing his return.
The petitioner, represented by counsel, relied on Section 16(5) of the amended Act, which withdrew the penal consequences under Section 16(4) for ITC claims related to invoices or debit notes for FY 2017-18 to 2020-21. The petitioner emphasized that his GSTR-3B was filed within the newly extended deadline of November 30, 2021. To support this, the Central Board of Indirect Taxes and Customs (CBIC) issued a circular on October 8, 2024, allowing taxpayers to file rectification applications for availing the amendment’s benefits. The petitioner sought leave to apply for such rectification.
