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UMASHANKAR ALLOYS PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, HOSUR
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
M.a. Mudimannan
Res. Counsel
K. Mohanamurali

Petitioner / Applicant

UMASHANKAR ALLOYS PRIVATE LIMITED
Respondent THE ASSISTANT COMMISSIONER OF CENTRAL TAX, HOSUR
Court Madras High Court
State

Tamilnadu

Date Aug 28, 2024
Order No.

W. P. No. 4811 of 2022 And W. M. P. No. 4917 of 2022

Citation

2024(8) TAXREPLY 10966
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ORDER

ORDER In this writ petition, the petitioner has challenged the impugned Order-in- Original No.02/2022 (DIN: 20220259XP000000C248) dated 01.02.2022. 2. The dispute pertains to the Assessment Years 2017-2018 and 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. Learned counsel for the petitioner would place reliance on 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. Already, this Court has taken a consistent stand that under similar circumstances, the matter be remitted back to the respondent to pass a fresh order in the light of the amendment to Section 16 of the respective GST enactments. 5. As a consequence of the above amendment, Sections 16(5) and 16(6) of the Ce....

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