Order Denying ITC to Be Set Aside as Time Limit for Availment of ITC Has Been Extended by Amendment to CGST Act | HC
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Case Details: Aamutham Enterprises vs. Superintendent of Central GST and Central Excise - [2025] 171 taxmann.com 231 (Madras)
Judiciary and Counsel Details
- K. Kumaresh Babu, J.
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N. Sudalai Muthu, for the Petitioner.
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R. Suresh Kumar, Additional Government Pleader for the Respondent.
Facts of the Case
The petitioner, a registered assessee under the Central Goods and Services Tax Act, challenged an assessment order denying the availment of Input Tax Credit (ITC) on the grounds that the claim was made beyond the prescribed due date. The petitioner argued that the assessment order was illegal and without jurisdiction, as it failed to consider the amendment to Section 16 of the CGST Act, which was given retrospective effect from 01-7-2017. The petitioner contended that, in view of this amendment, ITC could not be denied solely on the basis of the due date. The writ petition was filed before the Hon’ble High Court, seeking to set aside the impugned order.
High Court Held
The Hon’ble High Court held that the retrospective amendment to Section 16 of the CGST Act, effective from 01-07-2017, must be given full effect, and ITC claims cannot be denied merely on account of the prescribed due date. The court noted that similar issues had already been decided in favour of the assessee, and the denial of ITC in the present case was not legally sustainable. Accordingly, the impugned order was set aside, and the matter was remanded to the assessing officer for fresh consideration in accordance with the amended provision. The writ petition was allowed, with no order as to costs.
List of Cases Reviewed
- W.P. (MD) Nos. 25081 of 2024, dated 17-10-2024 and WP (MD) No. 31980 of 2024, dated 6-7-2024, followed
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