GST DAILY – 332 : HC granted interim protection against any coercive action as proposed amendment in Sec. 16(4) would help assessee

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HC granted interim protection against any coercive action as proposed amendment in Sec. 16(4) would help assessee

THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF Cart Infralog Ltd. V/s Assistant Commissioner of CGST & CX, decided on 29-7-2024

👉 Issue:-

✔️ Can Assessee get any benefit from any coercive action as proposed amendment in Sec. 16(4)?

👉 The Hon’ble High Court Judgement:-

✔️ Where an adjudication order was passed under section 73(9) for reason that assessee had availed ITC by filing GSTR-3B after last date, since in Finance Bill No. 2 of 2024, a provision has been made by proposing an amendment to section 16(4) so as to entitle registered persons to benefit of ITC in any return filed under section 39 up to 30-11-2021, assessee was to be allowed interim protection against any coercive action.

Section 39 of Central Goods and Services Tax Act, 2017