Order Date – 20 June 2026

Parties: Vijayantony Film Corporation Private Limited  Vs The Assistant Commissioner Office of the Assistant Commissioner of GST and Central Excise

Facts –

• The Petitioner, Vijayantony Film Corporation Private Limited, had timely filed GSTR-1 for FYs 2017-18 to 2020-21, but failed to file GSTR-3B in time due to genuine difficulties such as financial hardship and pandemic-related issues.
• The Input Tax claim was denied by the department, citing delay in filing GSTR-3B returns beyond the time prescribed under Section 16(4) of the CGST Act, 2017.

Issue –

• Whether the petitioner is entitled to claim ITC for FYs 2017-18 to 2020-21, despite filing GSTR-3B returns after the limitation period 

Order –

• The Single Bench of Hon’ble High Court relied on its earlier decision in W.P. No. 25081 of 2023, where it observed that “with regard to the availment of ITC, which is barred by limitation in terms of Section 16 (4) of the CGST Act, and in the light of the subsequent developments took place, whereby, Section 16 of the CGST Act was amended and sub-section (5) was inserted to Section 16, which came into force with retrospective effect from 01.07.2017, the petitioners are entitled to avail ITC in respect of GSTR-3B filed in respect of Fys 2017-18, 2018-19, 2019-20 and 2020-21 as the case may be, on or before 30.11.2021, is inclined to quash the impugned orders.”
• Hence the claim made by the petitioner for ITC which is barred by limitation in terms of Section 16 (4) of the CGST Act, 2017 but, within the period prescribed in terms of Section 16 (5) of the said Act.
• Therefore, the respondent-Department is restrained from initiating any proceedings against the petitioners by virtue of the impugned order based on the issue of limitation. Accordingly, the present Writ Petition is allowed.