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ARUNAS SNACK PRODUCT vs. THE STATE OF ASSAM AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

VIJAY BISHNOI
KAUSHIK GOSWAMI
Pet. Counsel
A. Goyal
Res. Counsel
B. Gogoi

Petitioner / Applicant

ARUNAS SNACK PRODUCT
Respondent THE STATE OF ASSAM AND OTHERS
Court Gauhati High Court
State

Assam

Date Jan 27, 2025
Order No.

WP(C)/2851/2024

Citation

2025(1) TAXREPLY 12329
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ORDER

ORDER ( Vijay Bishnoi , CJ ) Learned counsel appearing for the respective parties are in agreement that with the amendment of the Central Goods and Services Tax (CGST) Act, 2017, particularly by insertion of sub-section (5) in Section 16, the grievance raised by the writ petitioners in this writ petition has been redressed. With coming into force of the Finance (No. 2) Act, 2024, a new sub-section (5) has been inserted in Section 16 of the CGST Act, 2017, which reads as under: “Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filled up to the thirtieth day of November, 2021.” Admittedly, the petitioner submitted its invoice/debit note pertaining to the financial year 2018-2019 and, that too, p....

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