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SARITHA IMPEX & MARKETING PRIVATE LIMITED vs. THE SUPERINTENDENT OF CGST & CENTRAL EXCISE & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
C. Rekhakumari
Res. Counsel
K. S. Ramaswamy

Petitioner / Applicant

SARITHA IMPEX & MARKETING PRIVATE LIMITED
Respondent THE SUPERINTENDENT OF CGST & CENTRAL EXCISE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 3, 2025
Order No.

W. P. No. 39848 of 2024 and W. M. P. Nos. 43179 and 43180 of 2024

Citation

2025(1) TAXREPLY 12226
Original Order
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ORDER

ORDER The present writ petition is filed challenging the impugned order passed by the respondent dated 28.08.2024 relating to the assessment year 2019-20 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 Finance (No. 2) Act, 2024. The relevant provision reads as under : “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 pers....

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