Cart Infralog Limited & Anr. Vs Assistant Commissioner of CGST & CX.Ballygunge Division & Ors. (Calcutta High Court)
In the case Cart Infralog Limited & Anr. vs. Assistant Commissioner of CGST & CX, the Calcutta High Court granted interim relief to the petitioners regarding an adjudication order passed under Section 73(9) of the CGST/WBGST Act, 2017. The dispute arose from the reversal of Input Tax Credit (ITC) for late filing of GSTR-3B for the tax period December 2018 to March 2019. The petitioners argued that a proposed amendment to Section 16(4) of the Act in the Finance Bill 2024 would allow them to claim ITC on returns filed before November 30, 2021, which could retroactively validate their late filing. While the bill has not yet become law, the court acknowledged the petitioners’ claim and issued an interim order. The petitioners were directed to deposit Rs. 25 lakhs as partial security within three weeks. The court restrained the authorities from taking any coercive action until the end of September 2024, or until further orders, whichever is earlier. Both parties were granted liberty to exchange affidavits for future proceedings.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. At the very outset, Mr. Kanodia, learned advocate appearing on behalf of the petitioners would submit that he has instruction not to press Prayer-A and confines the challenge to the other prayers in the writ petition.
