Ramasamy Sridharan vs. The Deputy State Tax Officer 2
Held
The Court held that the impugned assessment order was liable to be set aside due to the amendment. The matter was remitted back to the assessing authority for reconsideration based on the amended provisions.
Facts
The petitioner challenged an assessment order that relied on Section 16(4) of the CGST Act. An amendment to the Act allowed input tax credit for returns filed up to 30.11.2021 for specific financial years.
Key Issues
Whether the assessment order correctly applied Section 16(4) of the CGST Act in light of a subsequent amendment allowing input tax credit for returns filed within a specified period.
Sections Cited
Section 16(4), Section 39
AI-generated summary — verify with the full judgment below
Before: and
The challenge in the writ petition is to the assessment order dated 29.04.2024 of the first respondent.
The order of assessment has been made by relying upon Section 16(4) of the Central Goods and Services
The judgment continues below.
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