2024 (8) TMI 386

X X   X X   Extracts   X X   X X

Full Text of the Document

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 prescribed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....owing 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 ....