Page No.# 1/3 GAHC010108702024 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2851/2024 ARUNAS SNACK PRODUCT A PARTNERSHIP FIRM HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 1, SURANA INDUSTRIES, GUWAHATI BAIHATA ROAD, JAIGURU, AMINGAON, GUWAHATI- 781031, ASSAM AND IN THE PRESENT PROCEEDINGS REPRESENTED BY ONE OF ITS PARTNERS, SHRI PRATIK KHETAN. VERSUS THE STATE OF ASSAM AND 2 ORS. REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM, DEPARTMENT OF FINANCE AND TAXATION, ASSAM SECRETARIAT, DISPUR, GUWAHATI- 781006. 2:THE COMMISSIONER OF STATE TAXES ASSAM KAR BHAWAN GANESHGURI GUWAHATI- 781006. 3:THE DEPUTY COMMISSIONER OF STATE TAX GUWAHATI-B-10 ZONE-B KAR BHAWAN GANESHGURI GUWAHATI- 781006 For petitioner/appellant(s) : Mr. A. Goyal, Advocate Page No.# 2/3 For respondent(s) : Mr. B. Gogoi, SC, Taxation – BEFORE – HON’BLE THE CHIEF JUSTICE MR. VIJAY BISHNOI HON’BLE MR. JUSTICE KAUSHIK GOSWAMI 27.01.2025 (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, 2017, particularly by insertion of sub-section (5) in Section 16, the grievance raised by the writ petitioners in this writ petition has been redressed. With 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: “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 filled up to the thirtieth day of November, 2021.” Admittedly, the petitioner submitted its invoice/debit note pertaining to the financial year 2018-2019 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 Page No.# 3/3 against the petitioner pursuant to the order dated 01.01.2024 passed by the respondent No. 3. This writ appeal stands disposed of with the above observations and directions. JUDGE CHIEF JUSTICE Comparing Assistant