2025 (9) TMI 591

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.... of 2025 - -<br>GST<br>Hon&#39;ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr.Karunakaran U For the Respondent : Mr.T.N.C.Kaushik, AGP for R1 & R2 ORDER This writ petition has been filed challenging the impugned order dated 13.04.2024 passed by the 2nd respondent. 2. Mr.T.N.C.Kaushik, learned Additional Government Pleader, takes notice on behalf of the respondents 1 & 2. ....

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....d by limitation in terms of Section 16 (4) of the CGST Act, 2017. He would also submit that the said issue has been squarely covered by the common order dated 17.10.2024 passed in W.P.Nos.25081 of 2023, etc, whereby, this Court had quashed the impugned order passed by the Department. Hence, he requests this Court to pass appropriate orders. 5. On the other hand, the learned Additional Governmen....

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....ciples of natural justice and also in contrary to the provisions of Section 75(4) of the GST Act. Further, this Court feels that it is just and necessary to provide an opportunity to the petitioner to establish their case on merits. 8. Further, it was submitted by the learned counsel for the petitioner that one of the issues involved in this petition is with regard to the claim made by the peti....

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....o the claim made by the petitioner for ITC, which is barred by limitation in terms of Section 16 (4) of the CGST Act, 2017 (ii) As far as other issues are concerned, the impugned order dated 13.04.2024 is set aside and the matter is remanded to the respondent for fresh consideration. (iii) The petitioner shall file their reply/objection along with the required documents, if any, ....