Assessee to Be Given Interim Protection Against Any Coercive Action Since Amendment Was Proposed in Time Limit to Claim ITC | HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 2 September, 2024
Latest from Taxmann
Case Details: Cart Infralog Ltd. v. Assistant Commissioner of CGST & CX - [2024] 165 taxmann.com 399 (Calcutta)
Judiciary and Counsel Details
- Raja Basu Chowdhury, J.
- Ankit Kanodia, Ms Megha Agarwal, Piyush Khaitan, Kaushik Dey, & Ms Aishwarya Raijashree for the Petitioner.
- Anirban Ray, Ld. GP, Md. T.M. Siddiqui, Tanmoy Chakborty, Saptak Sanyal, Ashoke Kr. Bhowmik, Ayanabha Raha for the Respondent.
Facts of the Case
The department passed an adjudication order under Section 73(9) for reason that petitioner had availed ITC by filing GSTR-3B after last date. The petitioner filed writ petition and submitted before the Court that it had filed GSTR-3B belatedly for period December, 2018 to March, 2019 and the last date for filing the GSTR-3B was 20th October, 2019, and the same was filed on 31st October, 2019.
It was also submitted that a provision has been made by proposing an amendment to Section 16(4) so as to entitle registered persons to benefit of ITC in any return filed under Section 39 up to 30-11-2021.
High Court Held
The Court noted that in the Finance Bill 2024, a provision has been made by proposing an amendment to section 16(4) so as to entitle registered persons to take the benefit of ITC in any return filed under section 39 up to 30-11-2021. Thus, an unconditional order was required to be passed restraining the department from taking any coercive steps against petitioner in connection with enforcement of order passed under Section 73 till 30th November, 2021.
Therefore, the Honorable Calcutta High Court has directed the GST department not to take any coercive action against the petitioner in connection with enforcement of order passed under Section 73.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
