2024 (8) TMI 697

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....5 & 16027 of 2022 - -<br>GST<br>Hon&#39;ble Mr. Justice C. Saravanan For the Petitioner : Mr. T. Ramesh For the Respondents : Mr. N. Dilip Kumar Senior Standing Counsel ORDER In this Writ Petition, the petitioner has challenged the impugned Order-in-Appeal No.MAD-CGST-JTC-APP-173-21, dated 25.01.2021 passed by the third respondent. 2. The dispute pertains to the Assessment Year 2018-2019. The....

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....sel for the petitioner and the learned Senior Standing Counsel for the respondents, I am of the view that this is fit case for interference as the Parliament has itself taken stock of the situation by addressing the issue in Clause 114 of the Finance (No.2) Bill, 2024 with the rider in Clause 146 of the Finance (No.2) Bill, 2024. Clause 114 & 146 of the Finance (No.2) Bill, 2024 read as under:- C....

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....hority 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) fi....