2025 (7) TMI 267

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....Chandra Sekaran For the Respondent in both W.Ps. : Mr. R. Suresh Kumar Additional Government Pleader COMMON ORDER By this common order, both these Writ Petitions are being disposed of. 2. The petitioner has suffered the assessment order dated 15.08.2024, wherein a part of the demand was relating to the issue arising out of Section 16(4) of the TNGST Act/CGST Act, 2017, as per which, a register....

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....t, 2024 [Act No.15 of 2024], dated 16.08.2024, with effect from 01.07.2017. 4. It is submitted that, as per the aforesaid amendment, notwithstanding anything contained in sub-section (4) of Section 16 of the Act, in respect of any invoice or debit note for the supply of goods or services or both pertaining to the financial years 2017-18 to 2020-21, the registered person shall be entitled to avail....

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....he TNGST Act / CGST Act, 2017, against the impugned order dated 15.08.2024, has become redundant in view of the limitation prescribed under Section 107 of the Act. Therefore, on this ground also, the impugned order is liable to be quashed. 7. Opposing the prayer, the learned Additional Government Pleader appearing for the respondent submits that the petitioner has forfeited the right by not filin....

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....earned Additional Government Pleader for the respondent, and having perused the impugned orders and the amendments to Section 16 of the TNGST Act / CGST Act, 2017 in the year, I am of the view that the petitioner has made out a good case for interference, although the submission of the learned counsel for the petitioner that the petitioner has no right to work out the appellate remedy in view of S....