9911796707
TMI Blog2024 (9) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... iling of returns - petitioner had earlier suffered Assessment Orders under Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017, which was wrongly mentioned as Section 63 of the Tamil Nadu Goods and Services Tax Act, 2017 on 20.09.2019 - grant of benefit of Input Tax Credit as per recent amendments - HELD THAT:- The Finance Bill was presented on 23.07.2024 before the Parliament. The Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Petition allowed by way of remand. - Honourable Mr.Justice C.Saravanan For the Petitioner (In both W.Ps) : Mr.Adithya Reddy For the Respondents (In both W.Ps) : Mr.V.Prashanth Kiran Government Advocate COMMON ORDER By this common order, both the writ petitions are being disposed of. 2. The petitioner is before this Court against the respective Recovery Notices dated 11.08.2021 issued for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Input Tax Credit has not been granted as the provisions as it stood then as it would have disentitled the petitioner from utilizing the Input Tax Credit which was not claimed within time under Section 16 of the Tamil Nadu Goods and Services Tax Act, 2017. 6. The Parliament has come to the rescue of the assessees who have not claimed the Input Tax Credit in time and the proposal was made in Cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Limited Vs. Collector of Central Excise and others , 1995 Supp (3) SCC 552/1995 (77) ELT 511, once the tax is demanded, the benefit of Input Tax Credit has to be granted. 10. Under these circumstances, the Impugned Recovery Notices can be set aside and the case be remitted back to the respondents to pass a fresh order. 11. Therefore, the Impugned Recovery Notices are set aside and the case is r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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