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M/S.Karthik Kani Traders vs. The Assistant Commissioner (St) (Fac)

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WP(MD)/12012/2025HC MadrasGSTCNR HCMD01051112202525 April 2025Bench: HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH4 pages

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Before: and

Heard Mr.N.Sudalai Muthu, learned counsel for the petitioner and Mr.J.K.Jayaselan, learned Government Advocate for the respondent.

2.

The Writ Petition has been filed challenging the order of the respondent dated 18.11.2024 passed for the F.Y.2018-2019 on the ground that the same is made in violation of principles of natural justice.

3.

The issue involved in the writ petition is in regard to availing of Input Tax Credit after the due date. The said issue is no longer res integra. This Court in a batch of Writ Petitions in W.P.(MD)Nos.25081 of 2024 etc., dated 17.10.2024, by taking note of the amendment to Section 16(4) of the CGST Act which came into force with retrospective effect from 01.07.2017 had quashed the similar impugned orders and thereafter, this Court in a similar issue in W.P. (MD)No.31980 of 2024, dated 06.07.2024 taking note of the amendment passed, had set aside the order of assessment and remitted the matter back to the assessing officer for passing order afresh. ____________ https://www.mhc.tn.gov.in/judis

4.

The said order has not been disputed by the learned Government Advocate appearing for the respondent.

5.

In view of the same, the impugned order dated 18.11.2024 is set aside and the matter is remitted back to the respondent for a fresh consideration in consonance with the amended provision of Section 16 of the GST Act.

6.

In the result, the Writ Petition is allowed. There shall be no order as to costs. Consequently, connected Miscellaneous Petition is closed. NCC : Yes / No

25.04.

2025 Index : Yes / No

smn2 To:- The Assistant Commissioner (ST) (FAC), Sattur - 2 Assessment Circle, C.T. Buildings, NGO Colony, Sivakasi – 626124. ____________ https://www.mhc.tn.gov.in/judis VIVEK KUMAR SINGH

, J.

smn2

25.04.

2025 ____________ 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.