Sai Bharath Gas Agency vs. The Assistant Commissioner Of GST And Central Excise
Held
The Court set aside the impugned assessment order and remitted the case back to the Assessing Officer. This was done in light of the proposed amendments in the Finance (No.2) Bill, 2024, which aimed to provide relief for delayed input tax credit availment.
Facts
The petitioner received an assessment order for the financial year 2018-2019, which involved the reversal of input tax credit. A show cause notice was issued under Section 73(1) of the CGST Act. The petitioner sought to quash this order based on an amendment to Section 16(5) of the CGST Act.
Key Issues
Whether the benefit of the newly inserted Section 16(5) of the CGST Act, allowing delayed input tax credit, should be extended to the petitioner for the assessment year in question. The impact of proposed amendments in the Finance Bill on pending assessments.
Sections Cited
Section 73, Section 16(4), Section 16(5), Section 107
AI-generated summary — verify with the full judgment below
1 W.P.(MD)NO.32402 OF 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 17.11.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.32402 of 2025 AND W.M.P.(MD)No.25504 of 2025 Sai Bharath Gas Agency, Rep. by its Proprietor, S.Jothi, 26A, Sivan Koil Street, Sendurai, Ariyalur – 621 714. ... Petitioner Vs. The Assistant Commissioner of GST and Central Excise, Trichy II Division, Trichy District. ... Respondent Prayer: Writ petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records relating to the impugned order in original No.4/2024-GST, dated 01.04.2024 under Section 73 of CGST Act 2017 passed by the respondent and to 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 : Ms.S.Ragaventhre For Respondent : Mr.R.Gowri Shankar * * * 1/7 https://www.mhc.tn.gov.in/judis
2 W.P.(MD)NO.32402 OF 2025 O R
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