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SRI VINAYAGA TRADING ENTERPRISES vs. THE DEPUTY STATE TAX OFFICER – 2, PUDUKKOTTAI
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
J. Prasanna Kumar
Res. Counsel
J.k. Jayaselan

Petitioner / Applicant

SRI VINAYAGA TRADING ENTERPRISES
Respondent THE DEPUTY STATE TAX OFFICER – 2, PUDUKKOTTAI
Court Madras High Court
State

Tamilnadu

Date Oct 3, 2024
Order No.

W. P. (MD). No. 23687 of 2024 And W. M. P. (MD). Nos. 20058 and 20060 of 2024

Citation

2024(10) TAXREPLY 11149
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ORDER

ORDER The present Writ Petition is filed challenging the assessment order dated 31.01.2024 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 and the relevant provisions 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 person shall be entitled to take i....

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