M/S.Nm Construction vs. The Assistant Commissioner Of CGST And Central Excise
Held
The Court quashed the impugned order and remitted the case back to the Assessing Officer for a fresh assessment. This was in light of the proposed amendments to Section 16(4) of the CGST Act by the Finance (No.2) Bill, 2024, which allows for input tax credit in certain circumstances.
Facts
The petitioner sought to quash an assessment order passed under Section 73 of the CGST Act for the period July 2017 to March 2019. The issue involved the reversal of input tax credit under Section 16(4) of the Act.
Key Issues
Whether the benefit of the proposed amendments to Section 16(4) of the CGST Act, allowing input tax credit for earlier periods, should be extended to the petitioner. Whether the assessment order was passed in accordance with the law considering the proposed legislative changes.
Sections Cited
Section 73, Section 16(4), Section 107
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 27.11.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)Nos.26964 & 26965 of 2025 M/s.NM Construction, Represented by its Proprietor Balamurugan, S/o.Mahalingam, No.50/329-2, Main Road, Angarayanallur, Ariyalur – 621 802. ... Petitioner Vs.
The Assistant Commissioner of CGST and Central Excise, Trichy II Division, Trichy District. ... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus to call for the records relating to the impugned order in Original No.06/2023, dated 21.12.2023 for the assessment period from July 2017 to March 2019 under Section 73 of CGST Act 2017 passed by the respondent and to 1/7 https://www.mhc.tn.gov.in/judis quash the same, in view of Amended/inserted Section 16(5) of the CGST Act 2017 as amended by Finance (No.2) Act 2024 further direct the respondent to pass an assessment order afresh after affording opportunity of being heard.
For Petitioner : M/s.Ragaventhre For Respondent : Mr.R.Gowri Sha
The judgment continues below.
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