Page No.# 1/3 GAHC010020212024 2025:GAU-AS:3947-DB THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/813/2024 1: M/S HEMEN DEKA AND ANR. A PROPRIETORSHIP CONCERN HAVING ITS PRINCIPAL PLACE OF BUSINESS AT M.T. ROAD, CHINAKI PATH, ZOO ROAD, GUWAHATI-781024, ASSAM AND IN THE PRESENT PROCEEDINGS REPRESENTED BY ITS PROPRIETOR SHRI HEMEN DEKA, THE PETITIONER NO. 2 HEREIN. 2: SHRI HEMEN DEKA S/O SRI BHABENDRA NATH DEKA R/O NEAR NTC NARENGI- CHANDRAPUR ROAD CHANDRAPUR KAMRUP (M) ASSAM-781150 THE PROPRIETOR OF PETITIONER NO. 1 FIRM VERSUS 1: THE UNION OF INDIA AND 4 ORS. REPRESENTED BY ITS SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-110001 2:COMMISSIONER CGST AND CX GUWAHATI COMMISSIONERATE CENTRALGST HQRS GUWAHATI GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001 3:THE ADDITIONAL COMMISSIONER HQRS A/E UNIT CGST AND CX GUWAHATI GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 4:THE ADDITIONAL COMMISSIONER CGST AND CX GUWAHATI GST BHAWAN 2ND FLOOR KEDAR ROAD MACHKHOWA GUWAHATI- 781001. 5:ASSISTANT COMMISSIONER (HQRS.TAR) CENTRAL GST COMMISSIONERATE GUWAHATI GST BHAWNA 5TH FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-78100 Page No.# 2/3 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, 2017, particularly by insertion of sub-section (5) in Section 16, the grievance raised by the writ petitioners 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 petitioners have submitted its invoice/debit note pertaining to the financial years 2018-19; 2019-20 and 2020-21 and, that too, prior to 30.11.2021 and, therefore, the case of the petitioners 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. Page No.# 3/3 It is also made clear that the respondents shall not take any coercive action against the petitioners pursuant to the order dated 18.09.2023 passed by the respondent No.4. This writ petition stands disposed of with the above observations and directions. JUDGE CHIEF JUSTICE Comparing Assistant