2025:JHHC:11388-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No.6149 of 2023 M/s A2Z Infra Engineering Ltd., a company registered under the Companies Act, 1956/2013 having its office at Hariharpur, Gomoh, P.O. & P.S.-Gomoh, District-Dhanbad through its Authorised Signatory, namely, Manikant Kumar, S/o Shailendra Kishor Saran, R/o M72 First Floor, Near Childrens Clinic, Premnagar, Uttam Nagar, West Delhi. ... Petitioner Versus 1. The Union of India, Department of Revenue, Ministry of Finance, Government of India, New Delhi through its Secretary. 2. The Union of India, Department of Revenue, Ministry of Finance, Government of India, New Delhi, through its Under Secretary. 3. Goods and Services Tax Council, through its Chairperson, Ministry of Finance, Government of India, New Delhi. 4. The Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance, Government of India, New Delhi, through its Secretary 5. Goods and Services Tax Network (GSTN), through its Chief Executive Officer, East Wing, New Delhi. 6. Commissioner/Joint Secretary of Central Board of Indirect Taxes & Customs, Central Secretriate, New Delhi. 7. Additional Commissioner of State Tax (Appeals), Dhanbad Division, Dhanbad. ... Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner : Mr. Ketan Jain, Advocate [through V.C.] Ms. Shruti Shekhar, Advocate For U.O.I.: Mr. Anil Kumar, Addl. S.G.I. For Respondent: Mr. Amit Kumar, Advocate Mr. Anuraj Vijay, Advocate Ms. Kumari Suman Sharma, Advocate --------- 08/Dated: 15.04.2025 M.S. Ramachandra Rao, C.J.(Oral) 1. Heard both sides. 2025:JHHC:11388-DB 2. Issue raised in the present writ petition is covered by the judgment rendered by this Court on 11.11.2024 in W.P. (T) No.5916 of 2024. 3. In view of Clause (5) of Section 16 inserted by the Finance (No.2) Act, 2024, with effect from 01.07.2017, the respondents are directed to allow the petitioner to take Input Tax Credit in respect of delayed returns filed for the Financial Year 2019-20, and the interest and penalty levied on the petitioner by the respondents shall be refunded with 6% p.a. interest from the date of such collection till the date of repayment. 4. Accordingly, this writ petition stands disposed of. 5. The orders dated 25.04.2023 (Annexure-26 series) passed by the Appellant Authority are also set aside. 6. All pending applications, if any, shall stand disposed of. (M.S. Ramachandra Rao, C.J.) (Rajesh Shankar, J.) Satish/Vikas/Cp.2