Tvl. Inno Art Technologies Private Limited, v. The Deputy State Tax Officer 1,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 10.11.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.47843 and 47844 of 2025 Tvl.Inno Art Technologies Private Limited, rep.by its Managing Director, M.S.Jayprakash, 116, Chamiers Road, Nandanam, Chennai - 600 035.

... Petitioner Vs.

The Deputy State Tax Officer - 1, Kotturpuram Assessment Circle, Integrated Registration & C.T.Buildings, Nandanam, Chennai - 600 035.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the respondent in his proceedings in GSTIN/33AACC18337B1ZX/2017-18 dated 29.12.2023 and quash the same as illegal.

For Petitioner : Mr.S.Ramanathan For Respondent : Mr.C.Harsharaj, Page No. 1 of 5

Special Government Pleader ************

O R D E R

In this Writ Petition, the petitioner has challenged the order dated 29.12.2023 passed for the tax period 2017-2018 which was preceeded by Show Cause Notice in DRC-01 dated 20.06.2023.

2. Reading of the impugned order indicates that the dispute pertains to belatedly and wrongly availing the Input Tax Credit and therefore the Income Tax credit has been denied in view of the statutory requirement under Section 16(4) of the respective GST Enactment Act.

3. Although the Petitioner has approached this Court long after the impugned Order dated 29.12.2023 was passed by the Respondent, it is noticed that the issue is now covered in favour of the Petitioner in view of the statutory amendment to the provisions of the respective GST enactments with insertion of Section 16(5) to the respective GST Rules inserted by Finance (No.2) Act, 2024 (15 of 2024) dated 16.08.2024 w.e.f 27.09.2024 vide S.O 4253 (E) w.r.e.f 01.07.2017.

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4. Though, the petitioner has approached this Court belatedly long after the amendment and long after the impugned order has been passed, this Writ Petition deserves to be allowed. Since the petitioner's bank account has been attached, the same shall stand lifted. This Writ Petition is disposed of with the above observation. No costs. Consequently,connected W.M.Ps are closed. 10.11.2025 nvi To:

The Deputy State Tax Officer - 1, Kotturpuram Assessment Circle, Integrated Registration & C.T.Buildings, Nandanam, Chennai - 600 035.

Page No. 3 of 5

C.SARAVANAN, J., nvi Page No. 4 of 5

W.P.No.42783 of 2025 and W.M.P.Nos.47843 and 47844 of 2025 10.11.2025 Page No. 5 of 5