2025 (1) TMI 920

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....MED SHAFFIQ For the Petitioner : M/s. C. Rekhakumari For the Respondent : Mr. K. S. Ramaswamy , Senior Standing Counsel ORDER The present writ petition is filed challenging the impugned order passed by the respondent dated 28.08.2024 relating to the assessment year 2019-20 on the premise that the Input Tax Credit has been disallowed only on the ground that the claims have been lodged b....

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....d up to the thirtieth 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....

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....on, 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. 4. The learned counsel for the petitioner would submit that ....