A. Murugan vs. The Deputy State Tax Officer - 1
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The petitioner challenged assessment orders related to Input Tax Credit (ITC) for the assessment year 2018-19. A Finance Bill proposed extending the time for availing ITC for this period.
Held
The Court quashed the demand for ITC in so far as it was confirmed belatedly. The respondent is to pass a final order after the Finance Act, 2024 is enacted, considering the petitioner's right to provide additional reply.
Key Issues
Whether the belated availing of Input Tax Credit for assessment year 2018-19 is permissible in light of a proposed extension in the Finance Bill.
Sections Cited
Section 16(4)
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Before: and
Heard learned counsel for the petitioner and learned Additional 1/4 https://www.mhc.tn.gov.in/judis Government Pleader for the respondent.
The petitioner is before this Court against the impugned order passed by the respondent on 19.07.2024, whereby a part of the demand confirmed earlier on 10.04.2024, has been confirmed while a part of the demand has been dropped.
The surviving issue is on account of the belatedly availing of Input Tax Credit under Section 16(4) of the respective GST enactments.
The learned Counsel for the petitioner would submit that in the Finance Bill presented on 23.07.2024 seeks to extend the time period for availing Input Tax Credit for the assessment years 2017-18 to 2020-21 under Section 16 of the respective GST enactments to 30.11.2021. 5. The dispute in the present case pertains to the assessment year 2018-19, which would be covered by the proposals in the Finance Bill persented on 23.07.2024. 2/4 https://www.mhc.tn.gov.in/judis
Under these circumstances, the Court is inclined to quash the impugned order in so far as the Department confirmed the demand of Input Tax Credit. In so far as the belatedly availing of Input Tax Credit under Section 16(4) of the respective GST enactments, the respondent shall pass a final order after the Finance Act, 2024 is passed by the Parliament. It is open for the petitioner to give additional reply at that stage. This Writ Petition is disposed of with above observations. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 25.07.2024 Internet : Yes / No apd To The Deputy State Tax Officer-1, Tenkasi Assessment Circle, Commercial Tax Buildings, Tenkasi. 3/4 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
apd
2024 4/4 https://www.mhc.tn.gov.in/judis
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.