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DHANALAKSHMI STEELS vs. THE ASSISTANT COMMISSIONER (ST) AYYOTHYAPATTINAM CIRCLE, SALEM
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
V. Srikanth
Res. Counsel
Amrita Dinakaran

Petitioner / Applicant

DHANALAKSHMI STEELS

Respondent THE ASSISTANT COMMISSIONER (ST) AYYOTHYAPATTINAM CIRCLE, SALEM
Court Madras High Court
State

Tamilnadu

Date Jan 2, 2025
Order No.

W. P. No. 38730 of 2024 and W. M. P. Nos. 41935 and 41936 of 2024

Citation

2025(1) TAXREPLY 12258
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 27.08.2024 whereby the petitioner's claim of Input Tax Credit was sought to be disallowed on the premise that it is ineligible by invoking Section 17(5) of the GST Act. 2. It is submitted by the learned counsel for the petitioner that the impugned notice while proposing to invoke Section 17(5) of the GST Act had only stated that the Input Tax Credit shall not be available in respect of the list of commodities and services mentioned and does not set out the reasons nor the clauses under Section 17(5) which gets attracted and results in denial of the petitioner's claim of Input Tax Credit. To appreciate the above contention of the petitioner it may be relevant to extract Section 17(5) of the GST Act which reads as under: "17(5) Notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of t....

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