Gandhi Nimmi Van Dee Fabrikaree vs. The Superintendent Of CGST And Central Excise
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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.In this writ petition, the petitioner has challenged the impugned order passed by the respondent bearing Order-in-Original No.03/2024 GST/SUP/WEST in DIN-20240859XO0000111ACE dated 27.08.2024 and the Summary of the Order in Ref.No ZD330824294774V dated 30.08.2024, whereby the proposal in the show cause notice dated 18.05.2024 has been confirmed for the tax period April 2019 to March 2020. The demand has been confirmed on account of the belated availing of the input tax credit in terms 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, Section 118 with effect from 01.07.2017 and a corresponding amendment in the State enactment 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 filing a reply to the show cause notice dated 18.05.2024 together with requisite documents to substantiate the case by treating the impugned order dated 27.08.2024 as an addendum to the show cause notice dated 18.05.2024, 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 Petitions are closed. Index : Yes / No 14.07.2026 Internet : Yes / No mm 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
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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.