2026 (1) TMI 1390

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....br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. S. Sathish For the Respondents : Ms. Amirtha Poonkodi Dinakaran Government Advocate ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondents. 2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and ....

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.... 455964 3 IGST 0 794969 0 794969 4 CESS 114280 114630 11428 240338 &nbsp; TOTAL 547898 1344547 54790 1947235 5. A reading of the assessment order dated 26.04.2024 indicates that the part of the demand may have to be dropped in view of statutory intervention by way of insertion of Section 16(5) and 16 (6) into the respective GST enactments v....

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.... 2024) dated 16.08.2024, the matter requires reconsideration. 9. Accordingly, the assessment order dated 26.04.2024 is quashed and case is remitted back to the second Respondent to examine whether the petitioner was otherwise entitled to Input Tax Credit but for the belated availment of such Input Tax Credit for the relevant tax period. The second respondent shall thereafter pass appropriate or....