Antony Projects Vs Superintendent of GST & Central Excise (Madras High Court)
The Madras High Court considered a writ petition challenging a show cause notice dated 30.05.2024 issued under the Central and Tamil Nadu Goods and Services Tax Acts, 2017. The impugned notice proposed recovery of ₹10,962 comprising CGST of ₹5,481 and SGST of ₹5,481 on the ground of irregular or wrongly availed input tax credit, along with interest under Section 50(1) and penalty under Section 73(1) read with Section 122(2)(a) of the GST enactments.
The petitioner contended that the dispute related to belated availing of input tax credit. It was submitted that pursuant to statutory amendments by insertion of Sections 16(4) and 16(5) of the GST laws, the deadline for filing GSTR-3B had been extended to 30.11.2021. According to the petitioner, the show cause notice was erroneous as it reckoned 28.10.2010 as the last date for filing GSTR-3B returns.
Reliance was placed on a prior decision of the same Court dated 17.10.2024 rendered in a batch of writ petitions, wherein reference was made to developments following the 53rd GST Council Meeting held on 22.06.2024. In that decision, the Court noted that the GST Council had recommended extension of the deadline for availing input tax credit on invoices or debit notes under Section 16(4) of the CGST Act. The extended deadline was deemed to be 30.11.2021 for GSTR-3B returns relating to financial years 2017–18, 2018–19, 2019–20 and 2020–21, and the recommendation had received Presidential assent on 16.08.2024.
