Ms Aonex Creation vs. The Assistant Commissioner
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Cause title — parties, addresses and appearances
O R D E R Heard the learned counsel for the petitioner and the learned Standing Counsel for the respondent.
The petitioner is before this Court challenging the impugned Order-in-Original No.06/GST/AC/2025 dated 26.02.2025 passed by the respondent for the tax period from January 2019 to March 2020, the consequential proceedings under Section 73 of the Goods and Services Tax Act in FORM GST DRC-07 bearing Ref.No.ZD3302252808963 dated 27.02.2025, the consequential order rejecting the petitioner's waiver application in FORM GST SPL-07 bearing SPL Order No.03/2025 dated 23.12.2025 and the consequential summary order in FORM GST SPL-07 bearing Ref. No.ZD331225356084M dated 23.12.2025. _____________ Page No. 2 of 6 https://www.mhc.tn.gov.in/judis
In the impugned orders, the demand has been confirmed under multiple tax heads. One of the issues arises on account of the belated availment of input tax credit in terms of Section 16(4) of the respective GST Enactments.
Insofar as the bunching of proceedings under the provisions of the respective GST Enactments is concerned, the issue is now pending before the Division Bench of this Court in W.A.No.3448 of 2025. However, the Karnataka High Court has already clarified the legal position, content of which has been recorded by this Court in its recent decision dated 08.06.2026 in W.P.Nos.35967 of 2024 etc. batch (M/s.Fastenex Pvt. Ltd. vs. The State Tax Officer). Therefore, to that extent, the challenge to the impugned orders cannot be countenanced.
However, the case also involves the applicability of Section 16(4) of the respective GST Enactments. Since the defect relating to the delay in availing input tax credit has been cured by the Finance Act, 2024 with insertion of Sections 16(5) and 16(6) of the respective GST Enactment, I am inclined to set aside the impugned orders and remit the matter to the _____________ Page No. 3 of 6 https://www.mhc.tn.gov.in/judis respondent for fresh consideration in the light of the provisions of Sections 16(5) and 16(6) of the respective GST Enactment.
Needless to state, the petitioner shall be entitled to avail the input tax credit, provided the petitioner satisfies the other statutory requirements, including actual receipt of the goods or services and payment of the tax, besides fulfilling the other conditions prescribed under the respective GST Enactments.
The respondent is directed to reconsider the matter and pass appropriate orders on merits and in accordance with law, after affording the petitioner an opportunity of personal hearing.
With the above observations, this Writ Petition stands disposed of. There shall be no order as to costs. Consequently, the connected Miscellaneous Petitions are closed. 06.07.2026 JEN NCC : Yes / No Index : Yes / No _____________ Page No. 4 of 6 https://www.mhc.tn.gov.in/judis To The Assistant Commissioner, CGST, Karur Division. _____________ Page No. 5 of 6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J. JEN
2026 _____________ Page No. 6 of 6 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.