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GANESH AGENCIES vs. THE SUPERINTENDENT OF CGST AND CENTRAL EXCISE MADURAI
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ

Pet. Counsel

N.sudalaimuthu

Res. Counsel

N.dilipkumar

Petitioner / Applicant	GANESH AGENCIES
Respondent	THE SUPERINTENDENT OF CGST AND CENTRAL EXCISE MADURAI
Court	Madras High Court
State	Tamilnadu
Date	Sep 9, 2024
Order No.	W. P. (MD). No. 21371 of 2024 and W. M. P. (MD). Nos. 18085 and 18086 of 2024
Citation	2024(9) TAXREPLY 12071
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Section 16

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ORDER
ORDER The present Writ Petition is filed challenging the assessment order dated 28.12.2023 for the period 2017-2018, on the premise that the Input Tax Credit has been disallowed only on the ground that the claims have been lodged beyond the period prescribed under Section 16(4) of the GST Acts. 2. It is submitted that an amendment has been brought into the GST Acts and that Section 16(5) has now been inserted vide Section 118 of the The Finance (No. 2) Act, 2024. The relevant provisions are extracted hereunder: “118. In section 16 of the Central Goods and Services Tax Act, with effect from the 1st day of July, 2017, after sub-section (4), the following sub-sections shall be inserted, namely:–– “(5) Notwithstanding anything contained in subsection (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to ....