Rajib Agarwala Vs The Union of India and 5 Ors. (Gauhati High Court)
Summary: The Gauhati High Court considered a writ petition filed by Rajib Agarwala, representing DM Services Private Limited, challenging the Order-in-Original dated 13.03.2024. The petitioner challenged the order primarily on two grounds: first, the extension of the period for exercise of powers under Section 73 of the Central Goods and Services Tax Act, 2017 through Notification No. 9/2023-CT dated 31.03.2023; and second, denial of Input Tax Credit despite the petitioner having submitted the relevant return on 23.10.2019.
During the hearing, the petitioner’s counsel submitted that, in view of the amendment to Section 16 of the CGST Act, 2017 by the Finance Act, 2024, whereby Section 16(5) was inserted, the writ petition could be disposed of on the basis of Section 16(5).
The Court reproduced Section 16(5), which provides that notwithstanding anything contained in Section 16(4), in respect of invoices or debit notes relating to supplies for Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, a registered person is entitled to take Input Tax Credit in a return under Section 39 filed up to 30.11.2021. The provision is available in TaxGuru’s coverage of Section 16 of the CGST Act.
