Nagul And Co vs. The Deputy State Tax Officer Ii
Held
The Court set aside the impugned assessment order and directed the petitioner to deposit 25% of the disputed tax for issues other than Section 16(4). The assessment order was to be treated as a show cause notice, allowing the petitioner to submit objections on all issues within a specified period.
Facts
The petitioner challenged an assessment order disallowing Input Tax Credit (ITC) primarily on the ground of claims being lodged beyond the period prescribed under Section 16(4) of the GST Acts. The petitioner also raised other issues regarding mismatch between GSTR-3B and GSTR-2A, and reversal of ITC on non-business or exempted supplies.
Key Issues
Whether the disallowance of ITC under Section 16(4) was valid in light of subsequent amendments, and how to address other disputed ITC claims.
Sections Cited
Section 16(4), Section 16(5)
AI-generated summary — verify with the full judgment below
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 Tax Credit has been disallowed inter alia on the ground that the claims have been lodged beyond the period prescribed under Section 16(4) of the GST Acts.
It is submit
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.