M/S Sushee Arunachal Highways Limited v. The Union of India 5 Ors

ORDER Date : 26-09-2024 Learned counsel appearing for the parties are in agreement that in view of the insertion of Sub-Section (5) in Section 16 of the Central Goods and Service Tax Act, 2017, the grievance raised by the petitioner in this writ petition has been redressed.

Section 16(5) of the Central Goods and Service Tax Act, 2017 reads as under:- Page No.# 3/3

"(5) 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 filed up to the thirtieth day of November, 2021."

Since the parties are in agreement that the grievance raised by the petitioner in the instant writ petition is redressed by insertion of Sub-Section (5) in Section 16 of the Central Goods and Service Tax Act, 2017, no further order is required to be passed in this writ petition and hence, the same is disposed of.

JUDGE Comparing Assistant

Page No.# 1/3 GAHC040004442024 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) (ITANAGAR BENCH) Case No. : WP(C)/152/2024 M/s Sushee Arunachal Highways Limited having its office at Thongon Building, Near Bunglow No. 11, niti Vihar, Papumpare District, Arunachal Pradesh 791112 represented by its Director Shri Adla Jaipal Reddy, Son of Adla Krishna Reddy, resident fo Kokapet, PO Kokapet, PS Narsingi, K V Rangareddy District, Hyderabad, Telangana VERSUS The Union of India 5 Ors represented by the Secretary, Ministry of Finance, North Block, New Delhi 110001 2:The State of Arunachal Pradesh Age: 0 Occupation : represented by the Chief Secretary Govt of Arunachal Pradesh Civil Secretariat Block No. 2 5th Floor Itanagar 791111 3:Central Board of Indirect Tax and Customs Age: 0 Occupation : GST Policy Wing New Delhi represented by its Chairman 4:The Commissioner Age: 0 Occupation : Tax and Excise Department Kar Bhawan Govt of Arunachal Pradesh Page No.# 2/3 Itanagar 791111 5:The Commissiner Age: 0 Occupation : CGST and CX Department of Revenue Govt of India located at A Sector Naharlagun Papumpare District Arunachal Pradesh 791110 6:The Additional Commissioner of CGST and CX Age: 0 Occupation : Itanagar Commissionerate Papumpare District Arunachal Pradesh 79111 Advocate for the Petitioner : Binter Picha, Jumgam Jini,Venkata Prasad Advocate for the Respondent : Marto Kato, M K Boro,GA (AP),DSGI BEFORE HONOURABLE MR. JUSTICE KALYAN RAI SURANA HONOURABLE MR. JUSTICE KARDAK ETE