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    <title>2025 (7) TMI 462 - MADRAS HIGH COURT</title>
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    <description>HC quashed the impugned order despite belated filing of petition after Parliament amended Section 16 of Tamil Nadu GST Act, 2017 by inserting Section 16(5) through Finance (No.2) Act 2024. Following precedent in SJB Automobiles case, court held the issue was squarely covered in petitioner&#039;s favor. Matter remitted back to respondent to pass fresh orders on merits in accordance with statutory amendment. Petition disposed through remand.</description>
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      <description>HC quashed the impugned order despite belated filing of petition after Parliament amended Section 16 of Tamil Nadu GST Act, 2017 by inserting Section 16(5) through Finance (No.2) Act 2024. Following precedent in SJB Automobiles case, court held the issue was squarely covered in petitioner&#039;s favor. Matter remitted back to respondent to pass fresh orders on merits in accordance with statutory amendment. Petition disposed through remand.</description>
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