2025 (7) TMI 462

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....se orders. 2. With the consent of both sides, this writ petition is disposed of at the time of admission as the issue is squarely covered in favour of the petitioner. 3. It is noticed that parliament amended Section 16 of the Tamil Nadu Goods and Services TAx Act, 2017, by inserting Section 16(5) of the Act vide Finance (No.2) Act 2024. The issue is now squarely covered in favour of the petitioner in terms of M/s.SJB Automobiles Private Limited Rep by its Director Mr.Siva Balakrishnan Vs The Assistant Commissioner of GST & Central Excise, Coimbatore reported in 2024 (12) TMI 330. The operative portion of the order reads as under: In this writ petition, the petitioner has challenged the impugned order dated 06.07.2021 passed b....

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....he order passed by the Appellate Authority under Section 107 of the respective GST Enactments have been set aside and the cases were remitted back in the light of Clauses 114 and 146 of the proposals in the Finance (No.2) Bill, 2024, presented on 23.07.2024. Wherever there is a delay in availing input tax credit for the Assessment Years 2017-2018 upto 2020-2021, the Parliament has extended an olive branch to taxpayers in terms of the proposals contained in Clause 114 of the Finance (No.2) Bill, 2024. This Clause seeks to amend Section 16(4) of the CGST Act by adding sub-sections 5 and 6. Clause 114 seeking to amend Section 16 of the CGST Act, 2017, reads as under:- ''114. In section 16 of the Central Goods and Services Tax ....