Nadiamman Gas Agency vs. The Deputy State Tax Officer I
Held
The Court set aside the impugned assessment order. The respondent was directed to re-do the assessment considering the newly inserted Section 16(5) of the CGST Act and the petitioner's objections regarding the denial of credit and other issues where taxes were recovered.
Facts
The petitioner challenged an assessment order disallowing Input Tax Credit (ITC) based on a mismatch between GSTR-2A and GSTR-3B. The disallowance was primarily due to claims being lodged beyond the period prescribed under Section 16(4) of the GST Acts.
Key Issues
Whether the disallowance of ITC was valid in light of the retrospective amendment to Section 16 of the CGST Act and whether the petitioner should be granted an opportunity to submit objections on other issues.
Sections Cited
Section 16(4), Section 16(5)
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Before: and
The present Writ Petition is filed challenging the assessment order dated 18.04.2024 for the period 2018-2019. 2. It is submitted by the learned counsel for the petitioner that ITC has been disallowed on the alleged difference between GSTR-2A and GSTR-3B resulting in a tax liability of Rs.82,552/- and
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