2024 (9) TMI 601

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....Adithya Reddy For the Respondents (In both W.Ps) : Mr.V.Prashanth Kiran Government Advocate COMMON ORDER By this common order, both the writ petitions are being disposed of. 2. The petitioner is before this Court against the respective Recovery Notices dated 11.08.2021 issued for the arrears of tax for the Assessment Years 2017-2018 and 2018-2019. 3. The Impugned Recovery Notices itself reco....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the petitioner from utilizing the Input Tax Credit which was not claimed within time under Section 16 of the Tamil Nadu Goods and Services Tax Act, 2017. 6. The Parliament has come to the rescue of the assessees who have not claimed the Input Tax Credit in time and the proposal was made in Clause 114 of the Finance Bill, 2024 pursuant to the recommendation of the GST Council Meeting in its 53rd m....