[Cites 6, Cited by 0]
Karnataka High Court
M/S. S R S Electronics vs Superintendent Of Central Tax on 13 March, 2026
Author: S Sunil Dutt Yadav
Bench: S Sunil Dutt Yadav
-1-
NC: 2026:KHC:15091
WP No. 8495 of 2026
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 13TH DAY OF MARCH, 2026
BEFORE
THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
WRIT PETITION NO. 8495 OF 2026 (T-RES)
BETWEEN:
M/S. S R S ELECTRONICS,
(A PROPRIETORSHIP CONCERN
REGISTERED UNDER THE PROVISION OF
CGST/SGST ACT, 2017)
NO. 22, KACHOHALLI CROSS,
MAGADI MAIN ROAD, BENGALURU-560 091.
(REP. BY IT PROPRIETOR RAMAIAH KIRAN,
S/O. RAMAIAH,
AGED ABOUT 34 YEARS)
...PETITIONER
(BY SRI PRAKASH D, ADVOCATE)
Digitally
signed by AND:
VIJAYA P
Location:
HIGH 1. SUPERINTENDENT OF CENTRAL TAX,
COURT OF
KARNATAKA DIVISION - NWD-4,
2ND FLOOR, BMTC BUS STAND COMPLEX,
SHIVAJINAGAR, BENGALURU-560 051.
2. THE ASSISTANT COMMISSIONER
OF CENTRAL TAX,
NORTH DIVISION - 4,
2ND FLOOR, BMTC BUS STAND,
BANASHANKARI, BENGALURU 560 070.
...RESPONDENTS
(BY SRI ARVIND V CHARAN, ADVOCATE)
-2-
NC: 2026:KHC:15091
WP No. 8495 of 2026
HC-KAR
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO A) ISSUE A WRIT
OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER
OR DIRECTION, QUASHING THE SHOW CAUSE NOTICE
BEARING SCN NO. 6/2024-25 DNWD4 DATED 12.05.2024
ANNEXURE-B ISSUED BY RESPONDENT NO. 1 ETC.
THIS PETITION, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
ORAL ORDER
The petitioner has sought for issuance of a writ of
certiorari to set aside the show cause notice at Annexure-B
dated 12.05.2024. The petitioner has also challenged the order
of adjudication at Annexure-C and the garnishee proceedings at
Annexure-D.
2. It is the case of the petitioner that the petitioner is
aggrieved by disallowing of the Input Tax Credit claimed on the
ground that the returns filed for the month of March, 2020 was
belated. In light of the same, observing that Section 16(4) of
the Central Goods and Service Tax Act, 2017 (hereinafter
referred to as 'the CGST Act') does not permit availment of
Input Tax Credit if the returns are filed belatedly, the Authority
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has proceeded to pass an order of adjudication disallowing the
availment of Input Tax Credit.
3. Learned counsel for the petitioner submits that the
order of adjudication is passed on 14.08.2024 and an
amendment was made under Section 16(5) of the CGST Act
though subsequently providing for extension of time to claim
Input Tax Credit even if return is filed beyond the time
stipulated under 16(4) of the CGST Act, provided such return is
filed on or before 30.11.2021, as regards the financial years
2017-18, 2018-19, 2019-20 and 2020-21.
4. It is to be noticed that the observation of the
adjudication authority is that the return was filed in March,
2020 for the period of April, 2019 to March, 2020. In light of
the insertion of Section 16(5) of the CGST Act, if the return was
filed by November, 2021, then notwithstanding the stipulation
under Section 16(4) of the CGST Act, the assessee is entitled to
claim Input Tax Credit. Sections 16(4) and 16(5) of the CGST
Act reads as under:
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Section 16 (4) of the CGST Act:
''A registered person shall not be entitled to take input tax
credit in respect of any invoice or debit note for supply of goods
or services or both after the thirtieth day of November following
the end of financial year to which such invoice or debit note
pertains or furnishing of the relevant annual return, whichever
is earlier.''
Section 16 (5) of the CGST Act:
''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 persons shall be
entitled to take input tax credit in any return under section 39
which is filed upto the thirtieth day of November, 2021."
5. In light of the non-obstante clause in Section 16(5)
of the CGST Act herein, the amendment has a retrospective
effect and the time period provided under Section 16(4) of the
CGST Act is to be construed as having been extended till
November, 2021.
6. In the present case, as the return for the tax period
of 2019-20 was filed on 22.10.2020, which would be still within
the extended time of November, 2021 and in light of the
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retrospective amendment made, the order of adjudication
requires to be set aside and the matter remitted to the stage of
reply to the show cause notice.
7. Needless to state that the question of delayed
availment of Input Tax Credit is not to be re-opened, as the
matter stands settled by virtue of the observations made
above.
8. The petitioner to appear before respondent No.1
without further notice on 16.04.2026. All contentions on merits
are kept open.
9. In light of the order passed setting aside the order
of adjudication, the attachment of bank account to be reversed
by the respondents forthwith.
10. Accordingly, the petition is disposed of.
Sd/-
(S SUNIL DUTT YADAV)
JUDGE
SHS
List No.: 1 Sl No.: 27
