Section 16 of the CGST Act, 2017 – Input Tax Credit --––- The petitioner was challenged notice issued under Section 61 of the Act for scrutiny. The counsel for the petitioner submitted that though a challenge had been made but the petitioner has accepted the demand. Further, if he paid the entire tax, certainly the petitioner would be eligible to claim ITC. The court observed that even though the prayer sought for is against the order issued under Section 61. The petitioner is ready and willing to pay the differential tax by making the payment of the remaining 7%. Insofar as the claim of ITC is concerned, if the petitioner is eligible to claim the said ITC, the petitioner can very well claim that ITC from the concerned jurisdictional State GST Authority, where the petitioner Head Office is located.

Held that:- The Hon’ble High Court directed that the difference of tax shall be paid by the petitioner within a period of two weeks. Thereafter, it is open to the petitioner to make a claim for ITC at the jurisdictional GST Office, where the Headquarter of the petitioner company is located and if such an availment is made by the petitioner, the same shall be considered and decided as per the eligibility of the petitioner within the meaning of the provisions of Section 16 and the change of the GST registration number between old and new, in view of the change of composition of the petitioner's Firm into Private Limited Company, shall not stand in the way.