9911796707
TMI Blog2024 (10) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the claims have been lodged beyond the period prescribed under Section 16(4) of the GST Acts - HELD THAT:- The impugned order passed by the respondent dated 31.01.2024 is set aside. The learned assessing/adjudicating authority/respondent would re-do the assessment by taking into account the amendment referred supra. The petitioner may submit their objection by way of reply, within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner : Mr. J. Prasanna Kumar For the Respondent : Mr. J.K. Jayaselan Government Advocate ORDER The present Writ Petition is filed challenging the assessment order dated 31.01.2024 for the period 2017-2018, on the premise that the Input Tax Credit has been disallowed only on the ground that the claims have been lodged beyond the period prescribed under Section 16(4) of the GST Acts. 2. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son is cancelled under section 29 and subsequently the cancellation of registration is revoked by any order, either under section 30 or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or court and where availment of input tax credit in respect of an invoice or debit note was not restricted under subsection (4) on the date of order of cancellation of registration, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, the reasons cited by the adjudicating authority while passing the impugned order of assessment may no longer survive and the respondent would have to re-do the assessment in accordance with the above amendment. It is further submitted that subsequent to the passing of the impugned order, garnishee proceedings have also been initiated and the same may be withdrawn. 4. The learned counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered and orders shall be passed, after affording reasonable opportunity of personal hearing to the petitioner. In respect of other issues, the impugned order shall remain undisturbed. The respondent shall withdraw the garnishee proceedings, insofar as it relates to the demand in view of denial of ITC in terms of Section 16(4) of the Act for the period 2017-2018 covered vide order, dated 31.01.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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