9911796707
TMI Blog2024 (8) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... 19627, 19623, 19651, 24139, 24142, 25200, 25201, 25392 & 25395 of 2023 and 2714, 3555, 3556, 3579, 5579, 5896, 5994, 5996, 6001, 6269, 6476, 6478, 6730, 7103, 8194, 8195, 10847, 10848, 10910, 10911, 11513, 11514, 11520, 11522, 11519, 11521, 11941, 11942, 12078, 12079, 12080, 12081, 12138, 12569, 12606, 13345, 14009, 14010, 14449, 14485, 14486 & 14549 of 2024 Hon'ble Mr. Justice C. Saravanan For the Petitioner : Mr.S.Karunakar For the Respondent : Mr.J.K.Jayaselan Government Advocate COMMON ORDER By this common order, all these Writ Petitions are being disposed of. 2. In these Writ Petitions, the Assessment Orders seeking to deny input tax credit availed by the respective petitioners belatedly beyond the statutory period prescribe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing subsections 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, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed upto 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST. These are pursuant to the recommendation of the GST Council in its 53rd Meeting held on 22.06.2024. 7. Since the Parliament itself has come to the rescue of the assessees, I am of the view that the impugned orders passed by the Original Authority as also the Appellate Authority upholding the orders of the Assessing Officer in the batch of Writ Petitions are set aside and the cases are remitted back to the Assessing Officer to pass a fresh order on merits strictly in accordance with the Finance Act, 2024. In case, the proposals in Clauses 114 and 146 of the Finance (No.2) Bill, 2024 are accepted and enacted in the Finance Act, 2024, the benefit of these provisions may be extended to the respective petitioners. 8. Regarding the demands ..... X X X X Extracts X X X X X X X X Extracts X X X X
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