Trident Infraprojects Pvt. Ltd. Vs State of Assam And 2 Ors (Gauhati High Court)
In the case of Trident Infraprojects Pvt. Ltd. Vs State of Assam and Others, the Gauhati High Court addressed the issue concerning the input tax credit under the Central Goods and Services Tax (CGST) Act, 2017. The petitioner sought to claim input tax credit (ITC) on invoices and debit notes pertaining to the financial year 2018-19. The grievance raised by the petitioner had been resolved with the introduction of a new sub-section (5) in Section 16 of the CGST Act by the Finance (No. 2) Act, 2024. This amendment allows taxpayers to claim ITC for invoices pertaining to the years 2017-18 through 2020-21 in any return filed up to November 30, 2021. The court noted that the petitioner’s case fell within this provision since the relevant invoices had been submitted before the deadline.
The court directed the respondent authorities to review the case and make a decision in accordance with the newly inserted provision in the CGST Act. Furthermore, the court ordered that no coercive actions be taken against the petitioner, as per an earlier order passed by the respondent authority in December 2023. This judgment highlights the role of legislative amendments in resolving ongoing disputes related to tax credits and emphasizes the procedural fairness to ensure taxpayers’ rights are upheld. The writ petition was disposed of with these observations and directions, offering relief to the petitioner.
