Hes Infra Private Limited, Rep By Its Proprietor, Mkesava Raju vs. Joint Commissioner Of CGST And Central Excise
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Before: and
Mr.R.Gowrishankar, 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 the respondent. 3.The Petitioner is before this Court against the impugned Order in Original No.25/2023-24, dated 29.02.2024, whereby the proposal in Show Cause Notice dated 18.12.2023 issued for the Tax Period April 2018-March 2019 has been confirmed. In absence of a reply to the Show Cause Notice, the demand has been confirmed on account of belated availing of Input Tax Credit under Section 16(4) of the respective GST Enactments which now stands condoned by virtue of insertion of Section 16(5) and Section 16(6) to the respective GST Enactments inserted by Finance (No.2) Act, 2024 (15 of 2024) dated 16.08.2024 with effect from 27.09.2024 vide SO 4253(E) with retrospective effect from 01.07.2017. By virtue of statutory intervention, the credit that was availed belatedly has been cured subject to certain condition. 2/5 https://www.mhc.tn.gov.in/judis
Even if the Petitioner has not complied with the above condition i.e., filing of reply to the Show Cause Notice, the Petitioner is entitled to avail Input Tax Credit subject to the Petitioner filing requisite documents to establish that the Petitioner had indeed received interest on which Input Tax Credit was availed belatedly.
Considering the same, this case is remitted back to the Respondent to pass a fresh order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months from the date of receipt of a copy of this order. Subject to the Petitioner complying the above stipulation, the attachment of the bank account of the Petitioner, if any, shall also stand automatically vacated. 6.The Writ Petition stands disposed of, with the above directions. No costs. Consequently, connected Miscellaneous Petitions are closed. Index : Yes / No 30.07.2026 Internet : Yes / No mm 3/5 https://www.mhc.tn.gov.in/judis To Joint Commissioner of CGST and Central Excise, Thiruchirapalli, Trichy District. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
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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.