Jai Communication vs. The State Tax Officer St
Held
The Court set aside the impugned assessment order and directed the respondent to re-do the assessment by considering the newly inserted Section 16(5) of the TNGST Act, 2017. The petitioner was given an opportunity to submit objections.
Facts
The petitioner challenged an assessment order disallowing Input Tax Credit (ITC) based on the time limit prescribed under Section 16(4) of the GST Acts. An amendment, Section 16(5) of the TNGST Act, 2017, was introduced by the Finance (No.2) Act, 2024, which potentially impacts the disallowance.
Key Issues
Whether the disallowance of ITC, based on the time limit under Section 16(4), is valid in light of the retrospective amendment brought by Section 16(5) of the TNGST Act, 2017.
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 24.04.2024 for the period 2018-2019, on the premise that the Input Ta
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