Petition Seeking Interpretation of S. 16(4) of GST Act Related to Press Release Issued by CGST Dept: Gauhati HC Directs Dept to file Counter Petition [Read Order]
The direction was made as the court found that the department failed to file counter-petition in the allotted time
![Petition Seeking Interpretation of S. 16(4) of GST Act Related to Press Release Issued by CGST Dept: Gauhati HC Directs Dept to file Counter Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-Gauhati-High-Court-goods-and-services-act-CGST-Department-Counter-Petition-taxscan.jpg "Petition Seeking Interpretation of S. 16(4) of GST Act Related to Press Release Issued by CGST Dept: Gauhati HC Directs Dept to file Counter Petition [Read Order]")
The Gauhati High Court directed the Central Goods and Service Tax ( GST ) department to file a counter-petition to the writ petition seeking interpretation of Section 16(4) related to the press release issued by CGST Dept. The direction was made as the court found that the department failed to file counterpetition in the allotted time. Manoj Konwar and Horizon Entrade Private Limited,...
The Gauhati High Court directed the Central Goods and Service Tax ( GST ) department to file a counter-petition to the writ petition seeking interpretation of Section 16(4) related to the press release issued by CGST Dept. The direction was made as the court found that the department failed to file counterpetition in the allotted time.
Manoj Konwar and Horizon Entrade Private Limited, the petitioners filed the writ petition seeking interpretation of Section 16(4) of the CGST Act, 2017.
On 08.04.2024, Mr. S.C. Keyal, Standing Counsel, GST, was granted time to file the counter to the writ petition by the 2nd week of June, 2024. The Court observed that the counter to the writ petition has not been filed till date.
Mr. Keyal, Standing Counsel, GST, has submitted that the question regarding the validity of Section 16(4) of the CGST Act, 2017 is pending consideration before the Supreme Court.
The Court noticed that in this writ petition, the validity of Section 16(4) is not under challenge and the petitioner is seeking interpretation of Section 16(4) only in respect of the press release issued by the CGST Department.
Section 16(4) imposes a condition upon the Registered Tax-Payer ( RTP ) wherein it is stated that ITC cannot be taken in respect of any invoice or debit note for supply of goods or services or both after the Thirtieth day of November ( as amended ) following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier. Thus, a limitation is sought to be imposed on the claiming of eligible ITC.
Taking into consideration the fact, the division bench of Chief Justice Vijay Bishnoi and Justice Kardak Etethat viewed that CGST Department is required to file counter to this petition. A last opportunity was granted to Mr. S.C. Keyal to counter to the writ petition.
The Court further directed to list the matter on 22.07.2024.
To Read the full text of the Order CLICK HERE
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