The Union of India (“the Petitioner”) has filed a Special Leave Petition (Civil) in the Hon’ble Supreme Court of India (“the Hon’ble SC”) arising out of the final judgment & order dated June 24, 2019 in SCA No. 18962/2018 (“impugned judgment”) passed by the High Court Of Gujarat (“the Hon’ble Gujarat HC”), wherein the Hon’ble Gujarat HC had held the press release issued by Revenue dated October 18, 2018 as illegal to the extent that its paragraph-3 purports to clarify that the last date for availing input tax credit (“ITC”) relating to the invoices issued during the period from July 2017 to March 2018 is the last date for the filing of return in Form GSTR-3B.
The Hon’ble SC [in Special Leave Petition (Civil) Diary No(s). 40304/2019 heard on December 6, 2019] has issued a notice on the revenue’s prayer for interim relief, application for condonation of delay as well as the Special Leave Petition.
The Hon’ble SC has also granted 2 weeks’ time to the respondents (“AAP and Co.”) to file their reply affidavit and has, in meantime, stayed the operation of the impugned judgment/order.