Page No.# 1/2 GAHC010020212024 2025:GAU-AS:3947-DB THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/1764/2023 1: M/S M P AGARWALLAA PARTNERSHIP FIRM HAVING ITS PRINCIPAL PLACE OF BUSINESS AT BOKAKAT TOWN A T ROAD GOLAGHAT ASSAM PIN 785621 REP. BY ONE OF ITS PARTNER SHRI BINOD KUMAR AGARWALLA PETITIONER NO. 2 HEREIN 2: BINOD KUMAR AGARWALLA S/O KAMLA PRASAD AGARWALLA R/O BOKAKAT TOWN GOLAGHAT ASSAM PIN 785621 ONE OF THE PARTNERS OF PETITIONER NO. 1 FIRM VERSUS 1: THE UNION OF INDIA AND 2 ORS REP. BY ITS SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OR REVENUE NEW DELHI- 110001 2:COMMISSIONER CGST AND CX GUWAHATI COMMISSIONERATE CENTRAL GST HQRS GUWAHATI GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI 781001 3:ASSISTANT COMMISSIONER CGST JORHAT AKSHAY APARTMENT STATION GODOWN ROAD JORHAT 785001 For the Petitioner(s) : Mr. P. Baruah, Advocate. : Mr. D. Rathi, Advocate. : Mr. B. Sarma, Advocate. For the Respondent(s) : Mr. S.C. Keyal, Standing Counsel, GST. – B E F O R E – HON’BLE THE CHIEF JUSTICE MR. VIJAY BISHNOI HON’BLE MR. JUSTICE N. UNNI KRISHNAN NAIR 03.04.2025 (Vijay Bishnoi, CJ) Learned counsel appearing for the respective parties are in agreement that with the amendment of the Central Goods and Services Tax (CGST) Act, Page No.# 2/2 2017, particularly by insertion of sub-section (5) in Section 16, the grievance raised by the writ petitioner in this writ petition have been redressed. With the coming into force of the Finance (No.2) Act, 2024, a new sub- section (5) has been inserted in Section 16 of the CGST Act, 2017, which reads as under: “(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.” Admittedly, the petitioner has submitted its invoice/ debit note pertaining to the financial year 2018-19 and, that too, prior to 30.11.2021 and, therefore, the case of the petitioner very well comes under the provisions of sub-section (5) of Section 16. The respondent authorities are directed to consider the matter and pass an appropriate order taking into consideration the provision of Sub-Section (5) of Section 16 of the Central Goods and Services Tax Act, 2017, vide Amendment (Finance Act, 2024) dated 16.08.2024. It is also made clear that the respondents shall not take any coercive action against the petitioner pursuant to the demand-cum-show cause notice dated 03.11.2022 passed by the respondent No.3. This writ petition stands disposed of with the above observations and directions. JUDGE CHIEF JUSTICE Comparing Assistant