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MUTHU RATHINA INDANE GAS AGENCIES vs. THE JOINT COMMISSIONER (ST) (INTELLIGENCE) & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

J. Prasanna Kumar

Res. Counsel

Amirtha Poonkodi Dinakaran

Petitioner / Applicant	MUTHU RATHINA INDANE GAS AGENCIES
Respondent	THE JOINT COMMISSIONER (ST) (INTELLIGENCE) & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Aug 13, 2024
Order No.	W. P. No. 1625 of 2022 And W. M. P. Nos. 1769 and 1770 of 2022
Citation	2024(8) TAXREPLY 10661
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ORDER
ORDER The Petitioner is before this Court against the Impugned Order dated 16.10.2020 passed by the 2nd Respondent for the Assessment Year 2019-2020. 2. It appears that the Petitioner's registration was canceled and thereafter restored. Under these circumstances, the Petitioner appears to have filed belated returns on 07.07.2020, by which time the Input Tax Credit had partly expired. Therefore, invoking Section 18(2) of the GST Act, 2017, the demand has been confirmed. 3. It is noticed that the Impugned Order dated 06.10.2020 precedes Notice issued to the Petitioner which have been replied by the Petitioner. The Parliament has itself reached out to the assessee in its proposals in the Finance (No.2) Bill, 2024 presented on 23.07.2024. 4. Clause 114 of the Finance (No.2) Bill, 2024 proposes to regularize the delay in filing Input Tax Credit by inserting Section 16(5) and 16(6) of the CGST Act, 2017. A similar exercise is expected in the context of TNGST Act, 2017 ....