Ramachandran Rajkumar v. The Superintendent Of Gst And Central Excise

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 05.12.2024

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P. No.35261 of 2024 Mr.Ramachandran Rajkumar Proprietor of M/s.Sri Vinayaga Gas Agency, No.153, Mannargudi Road, Muthupettai, Tiruvarur-614 704.

... Petitioner Vs.

1.The Superintendent of GST & Central Excise, Tiruvarur Range, No.12-A, Kumaran Koil Street, Tiruvarur-610 002.

2.The Commissioner of GST & Central Excise (Appeals), No.1, Williams Road, Cantonment, Tiruchirappalli-620 001.

3.The Deputy Commissioner (ST)(FAC), No.12-A, Kumaran Koil Street, Tiruvarur-610 002.

4.The Branch Manager, ICICI Bank Ltd., No.4, Keela Raja Street, Mannargudi-614 001.

... Respondents 1/6

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records pertaining to the impugned order in original order No.07/2024-GST TVR dated 26.04.2024 issued by the 1st Respondent and quash the same.

For Petitioner : Mr.Derrick Sam For Respondents : Mr.K.S.Ramaswamy Standing Counsel (for R1 & R2) Mr.V.Prashanth Kiran Government Advocate (for R3)

ORDER

The present Writ Petition is filed challenging the assessment order dated 26.04.2024 for the period 2018-19, 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 Act.

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 Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, 2/6

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 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 Government Advocate 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 26.04.2024 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 petition is closed.

05.12.2024 Speaking (or) Non Speaking Order Index : Yes/ No mka To:

1.The Superintendent of GST & Central Excise, Tiruvarur Range, No.12-A, Kumaran Koil Street, Tiruvarur-610 002.

2.The Commissioner of GST & Central Excise (Appeals), No.1, Williams Road, Cantonment, Tiruchirappalli-620 001.

3.The Deputy Commissioner (ST)(FAC), No.12-A, Kumaran Koil Street, Tiruvarur-610 002.

4.The Branch Manager, ICICI Bank Ltd., No.4, Keela Raja Street, Mannargudi-614 001.

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MOHAMMED SHAFFIQ, J.

mka 05.12.2024 (2/2) 6/6