2024 (12) TMI 510

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....r Additional Government Pleader ORDER The present Writ Petition is filed challenging the impugned order dated 23.04.2024 relating to the assessment year 2018-2019. 2. Though there are three issues involved in the present Writ Petition, the primary issue is the rejection of the petitioner's claim of ITC on the basis of the limitation stipulated under Section 16(4) of the GST Act. It is sub....

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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) on the....

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.... 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 occasions, remanded the matt....

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....ereof, the impugned order passed by the respondent dated 23.04.2024 is set aside and the petitioner shall deposit the entire tax due of Rs. 87,129/- on issues other than rejection of ITC invoking Section 16 (4) of the Act within a period of two (2) weeks from the date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as sho....