A2Z INFRA ENGINEERING LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The present writ petition seeks various directions upon the respondents. Essentially the petitioner is aggrieved by the impugned Order dtd. 21/3/2024 by which the respondents have raised demands upon the petitioner as detailed therein. These demands were raised on the ground that as per Sec. 16(4) of the Central Goods and Services Tax Act, 2017 (the CGST Act, 2017) last date for availing ITC for the Financial Year 2018-19 was 30/11/2019 and for the Financial Year 2019-20 was 30/11/2020. But the petitioner filed their GSTR 3B return for the corresponding months and accordingly availed ITC to the tune of Rs.2,95,58,264.00for the Financial Year 2018-19 and ITC to the tune of Rs.3,14,75,010.00 for the Financial Year 2019-2020 after the cut-off dates. Therefore, the respondents, in their considered view, raised the demand for irregularly availing ITC as indicated above.

(2.) The respondent nos.1 to 6 have now placed an affidavit on record dtd. 25/3/2025 bringing on record a Notification bearing No.17/2024-Central Tax dtd. 27/9/2024 and Circular No.237/31/2024-GST dtd. 15/10/2024. It is seen that by the Notification No.17/2024-Central Tax dtd. 27/9/2024, 27/9/2024 is the relevant date on which the provisions of Ss. 118, 142, 148 and 150 of the Finance (No. 2) Act, 2024 (15 of 24) shall come into force.

(3.) Circular dtd. 15/10/2024 clarifies that sub-sec. (5) and sub-sec. (6) of Sec. 16 of the CGST Act, 2017 inserted under Sec. 16 of the CGST Act, 2017, with effect from the 1st day of July, 2017, vide Sec. 118 of the Finance (No.2) Act, 2024 the time limit to avail input tax credit under provisions of sub-sec. (4) of Sec. 16 of the CGST Act, 2017 has been retrospectively extended in certain specified cases.