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SUBURBAN INDUSTRIAL WORKS PVT. LTD. vs. THE ASSISTANT COMMISSIONER & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Aritra Chakraborty

Res. Counsel

Srijib Chakraborty

Sachit Takukdar

Petitioner / Applicant	SUBURBAN INDUSTRIAL WORKS PVT. LTD.
Respondent	THE ASSISTANT COMMISSIONER & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Sep 10, 2024
Order No.	W. P. A. 20453 of 2024
Citation	2024(9) TAXREPLY 10978
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ORDER
ORDER 1. Challenging the order dated 26th April 2024 passed by the proper officer under Section 73(9) of the WBGST / CGST Act, 2017 (hereinafter referred to as the “said Act”), the instant writ petition has been filed. 2. Ms. Chakraborty, learned advocate appearing for the petitioner by drawing attention of this Court to the provisions of sub-Section (5) of Section 16 of the CGST Act, 2017 which has been inserted in the CGST Act, 2017 vide notification dated 16th August 2024 with effect from 1st July, 2017, would submit that consequent upon insertion of the said sub-section, the effect of sub-Section (4) stands diluted to a great extent since as per the aforesaid subsection, 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- 2018, 2018-2019, 2019-2020 and 2020-2021, the registered person shall be entitled to take input tax credit in any return....