2024 (12) TMI 330

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.... the Petitioner : Mr. P. Arumugam for Mr. R. Anish Kumar For the Respondent : Mr. A.P. Srinivas Senior Standing Counsel ORDER In this writ petition, the petitioner has challenged the impugned order dated 06.07.2021 passed by the respondent for the period between December 2018 to March 2019. The operative portion of the impugned order reads as under:- "05.13. In view of the above,....

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....ed availing of input tax under Section 16 of CGST Act, 2017 has been addressed by the Parliament by inserting Section 16 (5) of the Act. In fact, this Court has taken note of the same and passed an order on 29.07.2024 in M/s.Sagar Brush Industries and others Vs. The State Tax Officer's Case [WP (MD).Nos.20773 of 2024 etc., batch] The operative portion of the order reads as under:- "4.....

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.... ''114. In section 16 of the Central Goods and Services Tax Act, with effect from the 1st day of July, 2017, after sub-section (4), the following sub- sections 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....

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....,- (i) filed upto thirtieth day of November following the financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier; or (ii) for the period from the date of cancellation of registration or the effective date of cancellation of registration, as the case may be, till the date of order of revocation of cancellation ....