2025:JHHC:11472-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 1008 of 2023 M/s. Swastik Hitech Builders Pvt. Ltd., a Company registered under the Companies Act, 1956, having its registered office at 11-A, D-2, Abhilasha Apartment Purulia Road, P.O. Lalpur, P.S. Lalpur, District- Ranchi-834 001, through its Director Raj Kumar Singh, aged about 26 years, son of Shri Anand Kumar, resident of 11-A, D-2, Abhilasha Apartment Purulia Road, P.O. Lalpur, P.S. Lalpur, District- Ranchi-834 001 ... ... Petitioner Versus 1. Principal Commissioner, Central Goods and Service Tax & Central Excise, having its office at Central Revenue Building, Main Road, P.O. Chutia, P.S. Doranda, District Ranchi 2. The, Superintendent, Central Goods and Service Tax & Central Excise, Range-III, South Division, 2nd Floor, Midtown Chamber, Milan Palace Bylane, Club Road, P.O. Chutia, P.S. Doranda, District-Ranchi … ... Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner: Mr. Deepak Kumar Sinha, Advocate Mr.Vikas Pandey, Advocate Ms. Diksha Dwivedi, Advocate For the Respondents: Mr. P.A.S. Pati, Sr.S.C. --------- 05/Dated: 16.04.2025 1. Heard both sides. 2. In view of clause (5) of Section 16 inserted by the Finance (No. 2) Act, 2024 with effect from 01.07.2017 and the circular dt. 15.10.2024 issued by the GST Policy Wing of the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India, the orders (Annexure-3 and Annexure-5 to the writ petition) passed by the respondents are both set-aside and the respondents are directed to allow the petitioner to take input tax credits in respect of the delayed return filed by the petitioner for the period March 2019. 3. W.P.(T) No. 1008 of 2023 stands disposed of. 4. Pending I.A, if any, also stands disposed of. (M.S. Ramachandra Rao, C.J.) (Rajesh Shankar, J.) Sharda/MM/ Cp.02