TaxTMI 
TaxTMI 
2024 (12) TMI 510
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....er 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 submitted by the learned counsel....
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....n 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 date of order of cancellatio....
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....hat 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 matter back on the basis of the B....
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....sed 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 show cause notice and the petiti....