2026-VIL-763-MAD
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SGST High Court Cases

GST - Timing of availment of Input Tax Credit under Reverse Charge - Relevant invoice for computing period of limitation under Section 16(4) of CGST Act, 2017 - Petitioner discharged reverse charge liability and issued its own tax invoice. Proper officer rejected claim that ITC was available under Section 16(4) as amended on ground that payment was made in financial year 2021-22 after receiving supplies in financial year 2020-21 - Whether relevant invoice for computing period of limitation for availing ITC under RCM is invoice issued by recipient or invoice issued by supplier and whether proper officer considered Section 31(3)(f) of CGST Act - HELD - Under Section 31(3)(f) of CGST Act, relevant invoice for computing limitation period for availing ITC is invoice issued by petitioner/recipient and not invoice issued by supplier. This aspect was not considered in impugned order. Proper officer erroneously recorded finding that taxpayer not eligible to claim and utilize ITC on account of making payment in financial year 2021-22 after receiving supplies in financial year 2020-21 without considering that limitation period is computed from date of invoice issued by petitioner on discharge of reverse charge liability - Additionally approach of arriving at tax liability by adding excess ITC available in petitioner's GSTR-2A in relation to CGST and SGST was clearly erroneous and warrants reconsideration - The impugned order and recovery notice set aside and matter remanded for reconsideration with reasonable opportunity to petitioner including personal hearing - The writ petitions are disposed of
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