Tvl.Aanjaeya Pharmacy vs. The Commissioner Of Commercial Taxes
Held
The Court set aside the impugned assessment orders and directed the respondent to re-do the assessment considering the amendment to Section 16 of the CGST Act. The petitioner was also directed to deposit 25% of the disputed tax and submit objections.
Facts
The petitioner challenged assessment orders denying Input Tax Credit (ITC) based on Section 16(4) of the CGST Act. An amendment to Section 16 of the CGST Act, introducing sub-section (5), was brought into effect from July 1, 2017.
Key Issues
Whether the denial of Input Tax Credit under Section 16(4) of the CGST Act is sustainable in light of the subsequent amendment introducing Section 16(5).
Sections Cited
Section 16(4), Section 16(5)
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 19.09.2024 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P(MD)Nos.18361, 18264, 18866, 18869, 18864, 18865, 18868 & 18867 of 2024 Tvl.Aanjaneya Pharmacy, Represented by its Proprietor, K.Manikandan.
... Petitioner (In All Cases) Vs. 1.The Commissioner of Commercial Taxes, Office of the Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005. 2.The State Tax Officer (Inspection Cell), Commercial Taxes Office, Madurai Road, Virudhunagar-626 001. ... Respondents (In All Cases) Prayer in W.P(MD)No. 21737 of 2024 : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for records pertaining to impugned order of the second respondent in 1/9 https://www.mhc.tn.gov.in/judis GSTIN:33BLSMP7444Q1Z5/2019-2020, dated 29.01.2022 and quash the same and pass such further or other orders as this Court. Prayer in W.P(MD)No.22295 of 2024 : W
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