A two bench of the Gujarat High Court comprising Justices J B Pardiwala and A C Rao has set aside the press release dated 18th October 2018 as the same found to be illegal to the extent that its para-3 purports to clarify that the last date for availing input tax credit relating to the invoices issued during the period from July 2017 to March 2018 is the last date for the filing of return in Form GSTR-3B.
As per the said press release, a taxpayer will not be able to claim the input tax credit for the period from July 2017 to March 2018 after filing of the return in Form GSTR-3B for the month of September 2018. It disentitles a taxpayer to claim the input tax credit for the aforesaid period which could not be taken on account of any error or omission. It is submitted that the aforesaid clarification is not in consonance with Section 16(4) of the CGST Act/GGST Act which provides for the last date for taking the input tax credit. It is submitted that the last date of taking the input tax credit should be due date of filing of return in Form GSTR-3 or annual return whichever is earlier.
The two judge bench comprising of Justice A.M Khanwilkar and Justice Dinesh Maheshwari granted two weeks’ time is to the learned counsel for the respondent to file reply affidavit.