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KANNAN MAHALINGAM vs. THE COMMISSIONER OF GST & CENTRAL EXCISE & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
T. Ramesh
Res. Counsel
N. Dilip Kumar

Petitioner / Applicant

KANNAN MAHALINGAM

Respondent THE COMMISSIONER OF GST & CENTRAL EXCISE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 29, 2024
Order No.

W. P. (MD) No. 21863 of 2022 And W. M. P. (MD) Nos. 16025 & 16027 of 2022

Citation

2024(7) TAXREPLY 10495
Original Order
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ORDER

ORDER In this Writ Petition, the petitioner has challenged the impugned Order-in-Appeal No.MAD-CGST-JTC-APP-173-21, dated 25.01.2021 passed by the third respondent. 2. The dispute pertains to the Assessment Year 2018-2019. The dispute primarily relates to the delayed availing of Input Tax Credit contrary to Section 16(4) of the respective GST Enactments. 3. The learned counsel for the petitioner would place reliance on the Clause 114 of the Finance (No.2) Bill, 2024, pursuant to the recommendation of the GST Council in its 53rd Meeting held on 22.06.2024. It is submitted that the intention of the Parliament is to allow the benefit of Input Tax Credit, not to deny it. 4. On the other hand, the learned Senior Standing Counsel for the respondents would refer to the Clause 146 of the Finance (No.2) Bill, 2024. It is submitted that the matter may be remitted back, subject to the amendments proposed to be incorporated into the respective GST enactments. 5. Having consi....

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