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Madras High CourtWP/3522/2022allowed

Tvl.Jayalakshmi Auto Products v. Union Of India

2024-11-08Honourable Mr Justice C. Saravanan5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 08.11.2024 CORAM :

THE HON'BLE MR.JUSTICE C.SARAVANAN Tvl. Jayalakshmi Auto Products Rep. By its Managing Partner A.Ramesh Babu, MIG-246 Old Astc Hudco Hosur - 635 109.

..

Petitioner Vs.

1. Union of India Rep. By its Secretary Ministry of Finance, Department of Revenue North Block, Delhi - 110 001.

2. Central Board of Indirect Taxes and Customs Ministry of Finance, Department of Revenue North Block, Delhi - 110 001.

3. The Commissioner of Central Excise and GST Office of Central Excise and GST Salem.

4. The Commissioner Under Secretary to the Government of India Central Board of Indirect Taxes and Customs Ministry of Finance.

5. The Deputy Commissioner of GST & Central Excise

6. The Assistant Commissioner ..

Respondents Prayer: Petition filed under Article 226 of the Constitution of India for a writ of certiorari, calling for the records of the files of the sixth respondent in DIN 20210959XP0000775157 dated 09.09.2021 and quash the same as being without its jurisdiction and authority of law and contrary to the principles of natural justice. For the Petitioner : Mr.P.Rajavelu For the Respondents : Mr.S.Gurumurthy Senior Panel Counsel

ORDER

This writ petition has been filed seeking a writ of certiorari, to quash the impugned order dated 09.09.2021.

2. The dispute arises on account of the belated availing of the input tax under Section 16 of the Tamil Nadu Goods and Service Tax Act, 2017 [for brevity, hereinafter referred to as "the TNGST Act"].

3. The Parliament has now amended Section 16 of the Central

Goods and Service Tax Act, 2017, by inserting Section 16(5). Similar amendments were also made by the State Legislature pursuant to the aforesaid amendment, as it was pursuant to the recommendation of the Goods and Service Tax Council.

4. Considering the above, I am of the view that this writ petition deserves to be allowed, subject to verification by the respondents. The respondents are therefore directed to pass appropriate orders, on merits and in accordance with law, taking note of the amendment to Section 16 of the TNGST Act.

5. The writ petition, accordingly, stands allowed. There shall be no order as to costs. Consequently, W.M.P.No.3658 of 2022 is closed.

08.11.2024 Index : Yes/No drm To

1. The Secretary

Union of India Ministry of Finance, Department of Revenue North Block, Delhi - 110 001.

2. Central Board of Indirect Taxes and Customs Ministry of Finance, Department of Revenue North Block, Delhi - 110 001.

3. The Commissioner of Central Excise and GST Office of Central Excise and GST Salem.

4. The Commissioner Under Secretary to the Government of India Central Board of Indirect Taxes and Customs Ministry of Finance.

5. The Deputy Commissioner of GST & Central Excise

6. The Assistant Commissioner

C.SARAVANAN,J.

(drm) 08.11.2024