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MOON MATCH WORKS vs. THE STATE TAX OFFICER, KOVILPATTI.
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ

Pet. Counsel

Raja. Karthikeyan

Res. Counsel

R. Sureshkumar

Petitioner / Applicant	MOON MATCH WORKS
Respondent	THE STATE TAX OFFICER, KOVILPATTI.
Court	Madras High Court
State	Tamilnadu
Date	Sep 9, 2024
Order No.	W. P. (MD). No. 21287 of 2024 and W. M. P. (MD). No. 18008 of 2024
Citation	2024(9) TAXREPLY 11790
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ORDER
ORDER The present Writ Petition is filed challenging the impugned order dated 23.04.2024 relating to the assessment year 2018-2019. 2. Though there are three issues involved in the present Writ Petition, the primary issue is the rejection of the petitioner's claim of ITC on the basis of the limitation stipulated under Section 16(4) of the GST Act. It is submitted by the learned counsel for the petitioner that an amendment has been brought into the GST Acts and that Section 16(5) has now been inserted vide Section 118 of 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 sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Fina....