Case Law Details
AAP And Co., Chartered Accounts Vs. Union of India (Gujarat High Court)
Press release for Form GST-3B changing last date for credit challenged: Gujarat High Court issues notice to Centre, GST Council and State
Petitioner chartered accountant firm “AAP & Co.” challenged the Press release dated 18.10.2018 to the extent that the last date for availing input tax credit relating to the invoices issued during the period from July, 2017 to March, 2018 is the last date for the filing of return in form GSTR-3B under Section 16 (4) of CGST/GGST Act and Rule 61 of CGST/GGST Rules,2017.
Petitioner was represented by Advocate Vinay Shraff with Nipun Singhvi, Avinash Poddar,Vishal J Dave and Prateek Gattani who challenged the press release on the grounds that it violates Article 19 (1)(g) of the Constitution, right of freedom to carry trade, commerce and intercourse throughout the territory of India.
The petition stated that the input tax credit can be availed credit in respect of any invoice or debit note pertaining to a financial year is due date of furnishing of the return under section 39 for the month of September following the end of financial year or furnishing of the relevant annual return, whichever is earlier.
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