Availment of ITC.

Recent case law on GST Input

The High Court of Bombay in the case of Heritage Lifestyles And Developers and Pvt Ltd Vs UoI 2020-TIOL-1875-HC-MUM-GST has held when there is no dispute to the fact that the Petitioner is otherwise eligible for credit of Rs. 78,62,466/- then to deny the benefit of such Input credit merely on technical grounds cannot be justified. Merely on technical ground an admitted input credit is sought to be denied to the Petitioner. That according to us would be wholly unfair and a travesty of justice. It is in these facts and circumstances that we are compelled to invoke our writ jurisdiction in this case.

There is a common issue for not availing the input tax credit within the due date (earlier of 30th September of next FY & filing of the annual returns). This decision gives hope for claiming the otherwise eligible credit beyond due date.

Wherever there is a missed credit, a manual letter could be filed with the Department seeking for credit in the electronic credit Ledger by taking the reference of this judgment.