2026-VIL-1193-CAL
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SGST High Court Cases

GST - Denial of Input Tax Credit for belated filing of returns - Eligibility to Input Tax Credit under Section 16(5) of the CGST Act, 2017 for Financial Year 2019-20 where returns are filed up to 30.11.2021 - During the pendency of the writ petition, the Electronic Credit Ledger of the Petitioner was blocked, and an amount was debited towards recovery of the disputed demand without prior intimation or an opportunity of being heard - Whether the Petitioner can be denied the benefit of sub-section (5) of Section 16 inserted retrospectively from 1st July, 2017 and is eligible to input tax credit where the returns were filed up to 30th November, 2021 - HELD - By virtue of the inserted clause, as amended in Section 16, the Petitioner cannot be denied the benefit of such amendment as the amendment is curative and retrospective from 01.07.2017. Section 16(5) entitles the registered person to take input tax credit in respect of invoices pertaining to the Financial Years 2017-18 to 2020-21 in any return under Section 39 filed up to the thirtieth day of November, 2021 - The ratio in Hiranmoy Dutta v. State of West Bengal is squarely applicable, as the returns for the tax period July, 2018 to March, 2020 stood regularized having regard to the new cut off date. Once returns are filed by 30.11.2021, input tax credit for July 2018 to March 2020 is regularized, and the Petitioner made out a prima facie case warranting interference - The orders denying input tax credit are quashed and set aside and the writ petition is allowed
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