Power Builders Vs Superintendent of GST And Central Excise (Madras High Court)
Madras High Court held that ITC in respect of delayed GSTR-3B allowed provided GSTR-3B is filed on or before 30.11.2021. accordingly, claim of ITC barred by limitation in terms of section 16(4) of CGST Act but within period prescribed in terms of section 16(5) is allowed.
Facts-This writ petition has been filed by the petitioner seeking to call for the records on the file of the first respondent in impugned Order-in-Original No.09/2024 (GST) dated 10.04.2024 passed for the financial year 2018-19 and quash the same as illegal, arbitrary, contrary to the provisions of the Central Goods and Services Tax Act 2017, barred by limitation and violative of principles natural justice.
Conclusion-Held that the issue involved herein is only with regard to the availment of ITC, which is barred by limitation in terms of Section 16 (4) of the CGST Act, and in the light of the subsequent developments took place, whereby, Section 16 of the CGST Act was amended and sub-section (5) was inserted to Section 16, which came into force with retrospective effect from 01.07.2017, the petitioners are entitled to avail ITC in respect of GSTR-3B filed in respect of FYs 2017-18, 201819, 2019-20 and 2020-21 as the case may be, on or before 30.11.2021, is inclined to quash the impugned orders.
