Aap And Co., Chartered Accounts Throu Authorised Partner Versus Union of India
GST
2018 (12) TMI 620 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 7-12-2018
R/Special Civil Application No. 18962 of 2018
GST
Ms. Justice Harsha Devani And Dr. Justice A. P. Thaker
For the Petitioner : Mr Vinay Shraff with Mr. Avinash Poddar, Mr.Vishal J Dave And Nipun Singhvi
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Mr. Vinay Shraff, learned counsel for the petitioner has invited the attention of the court to the impugned press release dated 18.10.2018 to point out that according to section 16(4) of the Central Goods and Services Tax Act, 2017, a registered person is not entitled to take input tax credit
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61 thereof, which provides thus:-
“(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.”
2. It was pointed out that the Central Government realising its mistake thereafter, vide Notification No.17/2017-Central Tax dated 27th July, 2017 notified the the Central Goods and Services Tax (Fourth Amendment) Rules, 2017 whereby subrule (5) of rule 61 came to be substituted as follows :-
“(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FO
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