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PLATINUM ISPAT INDUSTRIES PVT. LTD. vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY
Pet. Counsel
Archana Sinha
Archana Shahi
Res. Counsel
K.n.singh
Anshuman Singh
Abhijeet Gautam

Petitioner / Applicant

PLATINUM ISPAT INDUSTRIES PVT. LTD.
Respondent THE UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Nov 20, 2024
Order No.

Civil Writ Jurisdiction Case No. 13158 of 2024

Citation

2024(11) TAXREPLY 11678
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ORDER

JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The petitioner is concerned with the denial of the input tax claim, as per Annexure-P/3 order of assessment passed on 09.04.2024 for three months in the assessment year 2018-19. The demand-cum-show cause notice at Annexure-P/1 indicates that the returns were filed on 04.02.2020, 05.02.2020 and 10.02.2020 respectively for the months of January to March of the assessment year 2018-19. The only contention is with respect to the input tax credit having been declined. 2. The petitioner relies on the newly introduced subsection( 5) of Section 16 of the CGST Act, which reads as under:- “(5) Notwithstanding anything contained in subsection( 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 filed upto the thirtieth ....

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