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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Honourable Mr Justice KRISHNAN RAMASAMY
Ergo Design A Proprietorship Firm – Appellant
Versus
Proper Officer/Assistant Commissioner (ST) – Respondent
ORDER :
Krishnan Ramasamy, J.
Heard Mrs.C.Meenakrithika, learned counsel appearing for the petitioner and Mr.V.Prashanth Kiran, learned Government Advocate (T) on behalf of the respondents.
2. The challenge in this Writ Petition is to the order dated 30.06.2023 passed by the first respondent and the consequential impugned communication dated 05.01.2024 along with Form GST DRC -13 issued by the first respondent to the second respondent towards attachment of petitioner's current Banking Account and to quash the same as arbitrary.
3. At the threshold, learned counsel appearing for the petitioner would submit that the issue involved in this Writ Petition is no longer, as the as it has already been decided by this Court in a batch of Writ Petitions, viz., in W.P.No.25081 of 2024, etc dated 17.10.2024. Therefore, the learned counsel prays that the benefit of the said order dated 17.10.2024, may extended to the petitioner herein as well.
4. The learned Government Advocate (T) also fairly conceded that the issue involved in this Writ Petition is covered by the decision relied on by the learned counsel appearing for the petitioner.
5. Considering the fact that the legal issue involved in this Wri
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.
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 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....
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 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(5) of the CGST Act allows registered persons to claim input tax credit for specified financial years despite initial 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 registered persons are entitled to avail Input Tax Credit for specified financial years despite limitations, following amendments to Section 16 of the CGST Act.
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