Tvl.Ok.M.K.Natarajan Firm vs. The Commissioner Of Commercial Taxes
Held
The Court held that the amendment to Section 16 of the GST Act, specifically the insertion of sub-section (5), might render the original grounds for disallowing ITC invalid. Therefore, the assessment needed to be redone considering this amendment.
Facts
The petitioner challenged an assessment order disallowing Input Tax Credit (ITC) solely on the grounds of being claimed beyond the period prescribed under Section 16(4) of the GST Acts. An amendment, Section 16(5), was subsequently inserted by the Finance (No. 2) Act, 2024.
Key Issues
Whether the disallowance of ITC based on the previous interpretation of Section 16(4) is sustainable in light of the newly inserted Section 16(5) of the GST Act.
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
The judgment continues below.
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