2024 (11) TMI 520

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..... dakumar Senior Standing Counsel M/s. S. Ragaventhre Junior Standing Counsel ORDER The present Writ Petition is filed challenging the assessment order dated 27.02.2022, 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. It is submitted that an amendment has been brou .....

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..... nd 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, the said person shall be entitled to .....

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..... e 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. 4. The learned counsel for the petitioner would submit that earlier this Court has on numerous occasions, remanded on the basis of the Bill proposing the present amendment. The learned counsel for the respondent .....

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