2024 (10) TMI 946 - HC - GST

Remission of case back to the respondent to pass fresh orders in the light of the recommendations of the 53 GST Council s Meeting held on 22.06.2024 - HELD THAT - Since the Legislation has accepted the above recommendation of 53 GST Council s Meeting held on 22.06.2024 by incorporating Clauses in the Finance (No.2) Bill, 2024, the Court is of the view that the case can be remitted back to the respondent to pass fresh orders on merits, after the Finance Act, 2024 is passed amending the provision of GST enactments and after State legislative suitably amends TNGST Act, 2017 and after the State Bill is presented and passed. The respondent shall thereafter pass final order after the respective Finance Bills are passed by the Parliament and the State Legislative. Petition disposed off.

Summary

The High Court of Madras remitted the case back to the respondent to pass fresh orders based on recommendations of the 53 GST Council's Meeting and clauses in the Finance (No.2) Bill, 2024. The court noted that the case can be reconsidered after relevant legislative amendments are made. The Writ Petition was disposed of with no costs.