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WINET COMMUNICATIONS vs. THE SUPERINTENDENT, KARUR – II RANGE, KARUR
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
C. P. Priya
Res. Counsel
R. Nandakumar
S. Ragaventhre

Petitioner / Applicant

WINET COMMUNICATIONS
Respondent THE SUPERINTENDENT, KARUR – II RANGE, KARUR
Court Madras High Court
State

Tamilnadu

Date Oct 23, 2024
Order No.

W. P. (MD)No. 23325 of 2023 And W. M. P(MD)No. 19509 of 2023

Citation

2024(10) TAXREPLY 11606
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ORDER

ORDER The present Writ Petition is filed challenging the assessment order dated 27.02.2022, 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 input tax credit in any re....

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