2025 (2) TMI 1154 - HC - GST

Challenge to order on the ground that the same is made in violation of principles of natural justice - availing of Input Tax Credit after the due date - HELD THAT - The said issue is no longer res integra. This Court in a batch of writ petitions in W.P.(MD)Nos.25081 of 2024 etc. 2024 (10) TMI 1631 - MADRAS HIGH COURT by taking note of the amendment to Section 16(4) of the CGST Act which came into force with retrospective effect from 01.07.2017 had quashed the similar impugned orders and thereafter this Court in a similar issue in JC VALVULAS INDIA PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER CHENNAI. 2024 (11) TMI 1430 - MADRAS HIGH COURT taking note of the amendment passed had set aside the order of assessment and remitted the matter back to the assessing officer for passing order afresh. The impugned order dated 24.08.2024 is set aside and the matter is remitted back to the respondent for fresh consideration in consonance with the amended provision of Section 16 of the GST Act Petition allowed by way of remand.

Summary

The Madras High Court, in a case concerning Input Tax Credit availed after the due date, set aside the respondent's order dated 24.08.2024 for the F.Y.2019-20 due to a violation of natural justice principles. Referring to previous judgments, the Court noted the retrospective effect of an amendment to Section 16(4) of the CGST Act and remitted the matter back to the assessing officer for fresh consideration in line with the amended provision. The respondent did not contest this decision. As a result, the writ petition was allowed, with no costs imposed, and the connected miscellaneous petition was closed.