M/S Chandrasekar Sunitha Pushpaleela v. Superintendent Of Gst And Central Excise
IN THE HIGHCOURT OF JUDICATURE AT MADRAS
DATED : 20.11.2024
CORAM
THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ W.P.No.33637 of 2024 and W.M.P.Nos.36412 and 36413 of 2024 M/s.Chandrasekar Sunitha Pushpaleela 52/2, Sun Furn, Bye-pass Service Road, Vanagaram, Chennai 600 095.
... Petitioner Vs.
1. Superintendent of GST and Central Excise, Range I, Valasaravakkam Division, Chennai South Commissionerate, Ground Floor, Newry Tower, Plot No.2054, I Block, 12th Main Road, 2nd Avenue, Anna Nagar, Chennai 600 040.
2. Deputy Commissioner (ST), Poonamallee Zone, Vanagaram Circle, No.4/109, Chennai - Bangalore Highways, Nazarathpet, Chennai 123.
...Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records of impugned Order-in-Original No.13/2024-GST (S-R1) dated 01.04.2024 bearing reference DIN-20240459TL0000222DF4 and O.C.No.51/2024 of the 1st 1/7
respondent and quash the same in the light of Section 118 of the Finance (No.2) Act, 2024 (No.15 of 2024) dated 16.08.2024. For Petitioner : Mr.R.Anish Kumar For R1 : Mr.Rajnish Pathiyil Special Government Pleader For R2 : Mr.Prashanth Kiran Government Advocate
ORDER
The present Writ Petition is filed challenging the impugned Order-inOriginal No.13/2024-GST (S-r1) dated 01.04.2024 bearing reference DIN20240459TL0000222DF4 for the period 2018-2019.
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 20202/7
21, 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 counsels 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 respondent dated 01.04.2024 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 personal hearing to the petitioner. In respect of other 4/7
issues, the impugned order shall remain undisturbed.
6. Accordingly, the Writ Petition stands disposed of. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 20.11.2024 NCC : Yes / No Index : Yes / No Internet : Yes/ No spp To:
1. Superintendent of GST and Central Excise, Range I, Valasaravakkam Division, Chennai South Commissionerate, Ground Floor, Newry Tower, Plot No.2054, I Block, 12th Main Road, 2nd Avenue, Anna Nagar, Chennai 600 040.
2. Deputy Commissioner (ST), Poonamallee Zone, Vanagaram Circle, No.4/109, Chennai - Bangalore Highways, Nazarathpet, Chennai 123.
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MOHAMMED SHAFFIQ , J.
spp W.P.No.33637 of 2024 and W.M.P.Nos.36412 and 36413 of 2024 20.11.2024 6/7
To:
1. Superintendent of GST and Central Excise, Range I, Valasaravakkam Division, Chennai South Commissionerate, Ground Floor, Newry Tower, Plot No.2054, I Block, 12th Main Road, 2nd Avenue, Anna Nagar, Chennai 600 040.
2. Deputy Commissioner (ST), Poonamallee Zone, Vanagaram Circle, No.4/109, Chennai - Bangalore Highways, Nazarathpet, Chennai 123.
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