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Madras High CourtWP/32297/2024disposed of

Pradeepa Enterprises v. The State Tax Officer

2024-11-04Honourable Mr Justice Mohammed Shaffiq6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 04.11.2024

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P. Nos.35081, 35082 and 35084 of 2024 Pradeepa Enterprises ... Petitioner Vs.

1.The State Tax Officer, (Formally known as Commercial Tax Officer), Thirumullaivoual:Zone-III, Chennai North, Room No.115, 1st Floor, Integrated Commercial Taxes Offices Building, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003.

2.The Assistant Commissioner (ST), Thirumullaivoyal Assessment Circle, Integrated Commercial Taxes Offices Building, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003.

3.The Branch Manager, Central Bank of India, AC-10, Second Main Road, Anna Nagar, Chennai-600 040.

... Respondents 1/6

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus calling for the records in Reference No:ZD330324179117H/2018-19 dated 27.03.2024 on the file of the 1st Respondent and quash the same as contrary to law, consequently direct the 2nd Respondent to defreeze the bank account bearing in GSTIN:33ALOPC8951F1Z1 dated 16.09.2024 of the petitioner-Registered Taxable Person. For Petitioner : Mr.S.Ramanan For Respondents : Mr.TNC.Kaushik Additional Government Pleader

ORDER

The present Writ Petition is filed challenging the assessment order dated 27.03.2024 for the period 2018-2019, 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 brought into the GST Acts and that Section 16(5) has now been inserted vide Section 118 of the Finance (No. 2) Act, 2024. The relevant provision reads as under: "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 goods or services or both pertaining to the 2/6

Financial Years 2017-18, 2018-19, 2019-20 and 202021, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021."

(6) Where registration of a registered person 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, the said person shall be entitled to take the input tax credit in respect of such invoice or debit note for 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 the date of order of revocation of cancellation of registration, where such return is filed within thirty days from the date of order of revocation of cancellation of registration, whichever is later."

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3. It is submitted by the learned counsel for the petitioner that in view of the above amendment, the reasons cited by the adjudicating authority while passing the impugned order of assessment may no longer survive and the respondents 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 Additional Government Pleader for the respondents would submit that they would re-do the assessment taking into account the Finance (No.2) Act, 2024.

5. In view thereof, the impugned order passed by the respondents dated 27.03.2024 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 a period of three (3) weeks from the date of receipt of a copy of this order along with the amendment and other details. If any such reply is filed, the same shall be considered and orders shall be passed, after affording reasonable opportunity of 4/6

personal hearing to the petitioner. In respect of other issues, the impugned order shall remain undisturbed.

6. With the above direction, this Writ Petition is disposed of. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.

04.11.2024 Speaking (or) Non Speaking Order Index : Yes/ No mka To:

1.The State Tax Officer, (Formally known as Commercial Tax Officer), Thirumullaivoual:Zone-III, Chennai North, Room No.115, 1st Floor, Integrated Commercial Taxes Offices Building, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003.

2.The Assistant Commissioner (ST), Thirumullaivoyal Assessment Circle, Integrated Commercial Taxes Offices Building, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003. 3.The Branch Manager, Central Bank of India, AC-10, Second Main Road, Anna Nagar, Chennai-600 040.

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MOHAMMED SHAFFIQ, J.

mka 04.11.2024 6/6