2025 (12) TMI 1186

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....i. K. Suresh Chandran JUDGMENT The petitioner is a registered tax payer under the provisions of the CGST/KGST Act, 2017. The grievance of the petitioner is against Ext.P1 order of assessment pertaining to the year 2018-19, in which the input tax credit claimed by the petitioner was declined. The reason for rejecting the claim was that the petitioner failed to submit the returns pertaining to....

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....ition, which was numbered as W.P.(C.) No.31219/2022, before this Court challenging the constitutional validity of Section 16(4) of the CGST Act, and as per the common judgment dated 04.06.2024, this Court rejected the said contention, and the writ petitions were dismissed. Therefore, it was pointed out that the petitioner cannot claim the relief in this writ petition without seeking the modificati....

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.... period stipulated in Section 16(5), the time limit contemplated under Section 16(4) of the CGST loses its significance. Therefore, this being a separate statutory provision subsequently introduced, it amounts to a fresh cause of action for the petitioner to claim the relief sought in this writ petition. Therefore, I find that, the fact that the petitioner had earlier approached this Court challen....