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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Honourable Mr Justice KRISHNAN RAMASAMY
Bharat Marketing Company, Represented by its Partner, Mohamed Abdullah Noorudeen – Appellant
Versus
Union of India, Represented by its Secretary, Ministry of Finance, Department of Revenue – Respondent
ORDER :
(KRISHNAN RAMASAMY, J.)
This writ petition has been filed by the petitioner seeking to call for the impugned proceedings of the 6th respondent passed in Order-in-Original No.10/2023(GST) dated 29.11.2023 and quash the same as passed contrary to the provisions of the Central Goods and Service Tax Act, 2017 read with the provisions of the TAMIL NADU GOODS AND SERVICES TAX ACT , 2017.
2.Mr.Rajinish Pathiyil, learned Senior Standing Counsel takes notice to the respondents 1 to 3 & 6 and Mr.V.Prasanth Kiran, learned Government Advocate (Tax) takes notice to the respondents 4 and 5.
3. By consent of the parties, the main Writ Petition is taken up for disposal at the time of admission stage itself.
4.When this Writ Petition is taken up for hearing, the learned counsel for the petitioner and learned Senior Standing counsel for the respondents 1 to 3 & 6 and learned Government Advocate appearing for the respondents 4 and 5, would submit that the issue involved in the present Writ Petition, has been squarely covered by the common order of this Court, dated 17.10.2024 passed in W.P.Nos.25081 of 2023, etc., batch, wherein, this Court has categorically held in paragraphs 9 to 12 as under:
Amendment to Section 16(5) of the CGST Act permits registered persons to avail ITC beyond the limitation previously set by Section 16(4) for specific financial years.
The court ruled that taxpayers can avail Input Tax Credit on late filings due to exceptional circumstances, as amended provisions of the GST Act allowed for extended deadlines retroactively, quashing....
Court ruled that registered dealers entitled to Input Tax Credit despite delays in filing due to valid reasons, following amendments to GST law retroactively extending deadlines for claims.
The amendment to Section 16 of the GST Act allows for the availing of Input Tax Credit within an extended deadline, quashing previous orders that reversed such claims due to late filing.
The amendment to Section 16(5) of the CGST Act allows registered dealers to claim ITC for specified financial years until 30.11.2021, overriding previous limitations.
The amendment to Section 16 of the CGST Act allowing ITC claims until 30.11.2021 applies retrospectively, entitling registered dealers to their claims despite previous limitations.
The court ruled that amendments to the Goods and Services Tax Act allow retroactive claims for input tax credit despite prior limitations, thus quashing earlier orders penalizing delayed filings.
The amendment to Section 16(5) of the CGST Act allows registered persons to claim input tax credit for specified financial years despite initial limitations.
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