2024 (11) TMI 520

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....etitioner : M/s. C. P. Priya For the Respondents : Mr. R. Nandakumar Senior Standing Counsel M/s. S. Ragaventhre Junior Standing Counsel ORDER The present Writ Petition is filed challenging the assessment order dated 27.02.2022, on the premise that the Input Tax Credit has been disallowed only on the ground that the claims have been lodged beyond the period prescribed under Section 16(4) ....

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....21." (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 restricted under subsection (4) ....

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....tted 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. 4. The learned counsel for the petitioner would submit that earlier this Court has on numerous occasio....