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2024 (10) TMI 375
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.... Mr. Justice Mohammed Shaffiq For the Petitioner : Mr. J. Prasanna Kumar For the Respondent : Mr. J.K. Jayaselan Government Advocate ORDER The present Writ Petition is filed challenging the assessment order dated 31.01.2024 for the period 2017-2018, on the premise that the Input Tax Credit has been disallowed only on the ground that the claims have been lodged beyond the period prescri....
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....ieth 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 debit note was not restrict....
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.... whichever is later." 3. It is submitted by the learned counsel for the petitioner that in view of the above amendment, the reasons cited by the adjudicating authority while passing the impugned order of assessment may no longer survive and the respondent would have to re-do the assessment in accordance with the above amendment. It is further submitted that subsequent to the passing of the i....
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....of receipt of a copy of this order along with the amendment and other details. If any such reply is filed, the same shall be considered and orders shall be passed, after affording reasonable opportunity of personal hearing to the petitioner. In respect of other issues, the impugned order shall remain undisturbed. The respondent shall withdraw the garnishee proceedings, insofar as it relates to the....