9911796707
TMI Blog2025 (1) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) of the GST Acts - HELD THAT:- The impugned order passed by the respondent dated 28.12.2023 is set aside. The learned assessing/adjudicating authority/ respondent shall re-do the assessment by taking into account the amendment referred supra. The petitioner may submit their objection by way of reply, within a period of three (3) weeks from the date of receipt of a copy of this order along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed vide Section 118 of the The Finance (No. 2) Act, 2024. The relevant provisions are extracted hereunder: 118. In section 16 of the Central Goods and Services Tax Act, with effect from the 1st day of July, 2017, after sub-section (4), the following sub-sections shall be inserted, namely: (5) Notwithstanding anything contained in subsection (4), in respect of an invoice or debit note for supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r supply of goods or services or both, in a return under section 39, (i) filed up to thirtieth day of November following the financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier; or (ii) for the period from the date of cancellation of registration or the effective date of cancellation of registration, as the case may be, till ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment taking into account the Finance (No. 2) Act, 2024. 6. In view thereof, the impugned order passed by the respondent dated 28.12.2023 is set aside. The learned assessing/adjudicating authority/ respondent shall re-do the assessment by taking into account the amendment referred supra. The petitioner may submit their objection by way of reply, within a period of three (3) weeks from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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