Bright Business Staffing Solutions vs. The State Tax Officer / The Commercial Tax Officer
Held
The Court set aside the impugned assessment order and remitted the case back to the Assessing Officer for a fresh assessment. This was done in light of amendments proposed in the Finance (No.2) Bill, 2024, which aimed to provide relief for delayed input tax credit claims.
Facts
The petitioner challenged an assessment order for the 2018-19 period, issued under Section 73 of the TNGST Act, 2017. The order was for reversal of input tax credit under Section 16(4) of the Act.
Key Issues
Whether the assessment order was valid given the proposed amendments to Section 16 of the CGST Act and its corresponding state enactments regarding input tax credit. The timeliness of the assessment order in light of the proposed legislative changes was also a key consideration.
Sections Cited
Section 73, Section 16(4), Section 16(5), Section 16(6), Section 107, Section 39, Section 30, Section 29
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 26.11.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)No.26819 of 2025 Tvl.BRIGHT BUSINESS STAFFING SOLUTIONS, Represented by its Proprietor P.Selvin Bright, GSTIN 33AXLPS8229F2Z4, 260Q, Vadakankulam Road, Kavalkinaru Junction, Kanniyakumari – 627 105. ... Petitioner Vs.
The State Tax Officer / The Commercial Tax Officer, Nanguneri Assessment Circle, Commercial Taxes Building, Nanguneri. ... 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 on the file of the respondent in GSTIN: 33AXLPS8229F2Z4 /2018-19 (Reference No ZD330424168361L) dated 1/7 https://www.mhc.tn.gov.in/judis 23.04.2024 passed by the respondent under Section 73 of TNGST Act 2017 and to quash the same as cryptic, barred by limitation, non- speaking, illegal, undue enrichment, without jurisdiction in view of Amended/inserted Section 16(5) of the TNGST Act 2017 as amended by Finance (No.2) Act 2024 further direct the respondent to pass an asse
The judgment continues below.
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