Tvl. Satheesh Agency vs. The Assistant Commissioner Of CGST And Central Excise
Original PDF →No AI summary yet for this judgment.
Before: and
Mr.R.Gowri Shankar, learned Senior Standing Counsel for GST and Customs, takes notice for the respondent. 2.By consent, this writ petition is disposed of at the time of admission, after hearing the learned counsel for the petitioner and the learned senior standing counsel for GST and Customs appearing for the respondent. 3.The petitioner has challenged the impugned order passed by the respondent in Order-in-Original No.MDU-GST-ASC-06-2024 dated 28.03.2024 for the assessment year 2018-19, whereby the proposal in Show Cause Notice dated 05.12.2023 issued for the Tax Period April 2018-March 2019 has been confirmed in the absence of a reply to the show cause notice. The demand has been confirmed on account of a belated availing of input tax credit in view of Section 16(4) of the respective GST enactment. 2/5 https://www.mhc.tn.gov.in/judis
As a matter of fact, there has been a statutory intervention as inserted by Act 15 of 2024 with effect from 01.07.2017. A corresponding amendment in the State enactment has been made by virtue of which the delay stands condoned with certain conditions. . 5.Therefore, I am inclined to quash the impugned order and remit the case back to the respondent to pass a fresh order on merits and in accordance with law in lieu of the impugned order, subject to the petitioner satisfying that the petitioner was otherwise entitled to input tax credit and filing a reply to the show cause notice dated 05.12.2023 together with requisite documents to substantiate the case by treating the impugned order dated 28.03.2024 as an addendum to the show cause notice dated 05.12.2023, within a period of 30 days from the date of receipt of a copy of this order. 6.In case, the petitioner complies with the above stipulation, the respondent shall proceed to pass a final order on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible, preferably, within a period of three months of such reply. 3/5 https://www.mhc.tn.gov.in/judis
In case, the petitioner fails to comply with any of the stipulations, the respondent is at liberty to proceed against the petitioner to recover the tax in accordance with law as if this writ petition was dismissed in limine today. 8.Needless to state, the petitioner shall be allowed to input tax credit on the inputs subject to petitioner having satisfied other requirements of Section 16 and the relevant Rules under the respective GST Rules. 9.This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Miscellaneous Petition is closed. Index : Yes / No 30.07.2026 Internet : Yes / No mm 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
mm
2026 5/5 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.