Prabir Kumar Das Vs Assistant Commissioner of State Tax (Calcutta High Court)
Background of the Case
The case Prabir Kumar Das vs Assistant Commissioner of State Tax (Calcutta High Court) revolves around the disallowance of Input tax credit(ITC) claimed by the petitioner for the tax period September 2018 to March 2019. The ITC was denied because the petitioner filed GSTR-3B returns beyond the due date stipulated in Section 16(4) of the WSBGST/CGST Act, 2017. The petitioner challenged the order passed under Section 73 of the Act, contending that the new provisions introduced by the West Bengal Goods and Services Tax (Amendment) Act, 2024, should apply.
Legal Arguments and Amendment Impact
The petitioner relied on the amended Section 16(5) of the Act, notified on January 10, 2025, which retrospectively extended the cut-off date for filing returns up to November 30, 2021, for specified financial years, including 2018-19. The petitioner argued that the ITC claim filed within this extended timeline should be allowed. Additionally, the petitioner referenced a circular issued by the GST Policy Wing on October 15, 2024, permitting rectification applications in line with the amendment.
State’s Submission
The State’s counsel acknowledged the amendment but clarified that the rectification could only be considered if the petitioner submitted an appropriate application electronically, as prescribed under the amended rules.
