2024(11)LCX0032

Shri Sai Super Market

Versus

Union of India

W.P. (T) No. 5916 of 2024 decided on 11-11-2024

 IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 5916 of 2024

M/s. Shri Sai Super Market, a proprietorship Firm, having its shop at
Chira, Chas, Town Bokaro, P.O. & P.S. Bokaro, District Bokaro, Pin
827013 (Jharkhand), through its Proprietor namely, Shri Sunil Kumar,
aged about 35 years, son of Rajendra Kumar Jaiswal, resident of JW
18, Road No.2, Phase 2, Vastu Vihar, Chira, Chas, Town Bokaro,
P.O. & P.S. Bokaro, District Bokaro, PIN 827013 (Jharkhand).
                                                                                                … PETITIONER

                    VERSUS

1. Union of India, through the Secretary, Ministry of Finance,
Department of Revenue, having its office at Room No. 46, North
Block, P.O. and P.S. North Block, New Delhi, PIN-110001.

2. The Central Board of Indirect Taxes and Customs, through its
Chairman, Ministry of Finance, Department of Revenue, having its
office at North Block, P.O. and P.S, North Block, New Delhi, PIN110001.

3. The Principal Commissioner, Central Goods and Services Tax
and Central Excise, Ranchi, 5A, Mahatma Gandhi Road, Main
Road, Ranchi, P.O. G.P.O., P.S. Chutia, District Ranchi, PIN834001.

4. The Superintendent, Central Goods and Services Tax and Central
Excise, Chas, Range-II, Division Bokaro-I, having its office at
Stadium Road, Sector-IV, Bokaro Steel City, Bokaro, P.O. & P.S.
Bokaro, District Bokaro, PIN-827004.
                                                                                            … RESPONDENTS

CORAM: HON’BLE THE CHIEF JUSTICE
                HON’BLE MR. JUSTICE DEEPAK ROSHAN

For the Petitioner:         Ms. Amrita Sinha, Advocate
For the Respondents:     Mr. Amit Kumar, Sr. S.C. (CGST)

02/Dated: 11.11.2024

M.S. Ramachandra Rao, C.J.(Oral)

1) This application has been filed seeking for the following reliefs:-

(i) For issuance of an appropriate writ/order/direction, including Writ of Certiorari for quashing/setting aside the Order-in-Original No. 08/SUPDT./CGST&CX/ CHAS-II/BK-1/2024 dated 14.08.2024 [Annexure-8] passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred as “CGST, 2017” for short) by Respondent No. 4, wherein by relying upon provisions of Section 16(4) of the CGST Act, 2017, Input Tax Credit (hereinafter referred as "ITC" for short) to the tune of Rs. 11,93,004/- has been disallowed for the Financial Year 2019-20 and Petitioner has been directed to reverse the said amount of ITC along with applicable rate of interest and penalty on the sole ground that Petitioner filed its Monthly Returns in GSTR-3B after due date of furnishing of returns under Section 39 of the CGST Act, 2017; especially because, vide Finance (No. 2) Act, 2024 notified vide Notification dated 16th August, 2024 [Annexure-9], sub section (5) of Section 16 of the CGST Act, 2017 has been inserted extending the period for filing of returns prescribed under Section 39 of the CGST Act, 2017 till 30th November, 2021 for the Financial Year 2017-18 to 2020-21 with effect from 1st July, 2017;

(ii) For issuance of further appropriate writ/order/direction including Writ of Declaration, declaring that Petitioner is duly entitled to claim ITC amounting to Rs. 11,93,004/- as vide Finance (No. 2) Act, 2024 notified vide Notification dated 16th August, 2024 [Annexure-9], Section 16(5) of the Central Goods and Services Tax Act, 2017 has been inserted extending the period for filing of returns prescribed under Section 39 of the CGST Act, 2017 i.e. GSTR-3B returns upto 30th November, 2021 for the Financial Year 2017-18 to 2020-21 and Petitioner filed its returns in GSTR-3B within the said extended period.

2) Heard both sides.

3) In view of Clause (5) of Section 16 inserted by the Finance (No. 2) Act, 2024, with effect from 01.07.2017, the respondents are directed to allow the petitioner to take Input Tax Credit in respect of delayed returns filed for the Financial Year 2019-20, and the interest and penalty levied on the petitioner by the respondents shall be refunded with 6% p.a. interest from the date of such collection till the date of repayment.

4) Accordingly, this writ petition stands disposed of.

(M.S. Ramachandra Rao, C.J.)

(Deepak Roshan, J.)