9911796707
TMI Blog2024 (9) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- Sections 16(5) and 16(6) of the Central Goods and Services Tax (CGST) Act have been incorporated. Similar amendments are expected by the Tamil Nadu State Legislature to insert Sections 16(5) and 16(6) of the Tamil Nadu Goods and Services Tax Act, 2017. Even otherwise, as per the decision of the Hon'ble Supreme Court in FORMICA INDIA DIVISION VERSUS COLLECTOR OF CENTRAL EXCISE [ 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place reliance on Clause 114 of the Finance (No.2) Bill, 2024, pursuant to the recommendation of the GST Council in its 53rd Meeting held on 22.06.2024. It is submitted that the intention of the Parliament is to allow the benefit of Input Tax Credit, not to deny it. 4. Already, this Court has taken a consistent stand that under similar circumstances, the matter be remitted back to the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent to pass a fresh order. 8. Therefore, the Impugned Order is set aside and the case is remitted back to the respondent to pass fresh order on merits and in accordance with law within a period of six months from the date of receipt of a copy of this order after suitable amendments are made to the Tamil Nadu Goods and Services Tax Act, 2017. 9. This Writ Petitions stands disposed of wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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