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GANPATI BUILDERS vs. STATE OF H.P. & OTHERS
(Himachal Pradesh High Court)

Hon'ble Judges:

TARLOK SINGH CHAUHAN
SATYEN VAIDYA
Pet. Counsel
Akriti
Goverdhan Lal
Res. Counsel
Anup Rattan
Pranay Pratap Singh
Balram Sharma

Petitioner / Applicant

GANPATI BUILDERS
Respondent STATE OF H.P. & OTHERS
Court Himachal Pradesh High Court
State

Himachal Pradesh

Date Nov 28, 2024
Order No.

CWP No. 6459 of 2021 a/w CWP No. 2885 of 2022 and CWP Nos. 1329, 9866 and 5893 of 2023

Citation

2024(11) TAXREPLY 11944
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ORDER

ORDER Tarlok Singh Chauhan, Acting Chief Justice. Considering the fact that the issue involved in all these Writ Petitions is only with regard to the availment of ITC, which is barred by limitation in terms of Section 16(4) of the CGST Act, and in the light of subsequent developments took place, whereby, Section 16 of the CGST Act was amended and sub-section (5) was inserted to Section 16, which came into force with retrospective effect from 01.07.2017, the petitioners are entitled to avail ITC in respect of GSTR-3B filed in respect of financial years 2017-18, 2018-19, 2019-20 and 2020-21 as the case may be, on or before 30.11.2021 and all the orders to the contrary are quashed and set aside. 2. Petitioners are at liberty to avail all the benefits as available to them under the Circular No. 237/31/2024-GST dated 15th October, 2024. 3. All the petitions stand disposed of, so also, the pending applications, if any. ....

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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

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GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)