HC : Issues notice in writ challenging press release clarifying last date for availing ITC for July 2017 to March 2018

No Comments

In the Case of M/s. AAP & Co. (“the petitioner”) vs. Union of India has filed a writ petition challenging the press release dated October 18, 2018 which provides that in respect of tax payers self-assessing and availing ITC through return in FORM GSTR-3B, the last date for availing ITC period July 2017 to March 2018, shall be the last date for filing of return for month of September, 2018 (i.e. 20th October, 2018). Further the petitioner submitted that sub-section (4) of section 16 of CGST Act contemplates furnishing of return u/s 39 thereof which is in FORM GSTR-3 whereas FORM GSTR-3B is to be furnished in the circumstances, contemplated under sub-rule (5) of rule 61 of the rules, accordingly, the press release is contrary to the provisions of Act/Rules.

The Hon’ble High Court of Gujarat issued a notice in writ challenging press release dated October 18, 2018 which provides that in respect of tax payers self-assessing and availing ITC through return in FORM GSTR-3B, the last date for availing ITC period July 2017 to March 2018, shall be the last date for filing of return for month of September, 2018 (i.e. 20th October, 2018). Therefore the above matter is now listed at High Court on January 09, 2019.

Citation: TS-750-HC-2018(GUJ)-NT