2026 (9) TMI 1009

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....titioner(s) : Mr. R. Swarnavel For the Respondent(s) : Mr. I. Dinesh, AGP (Taxes) ORDER This Writ Petition has been filed challenging the impugned order passed by the respondent in GSTIN 33ACGPS4598F2Z8 for the Financial Year 2018- 2019 reference No. ZD33082313435FK dated 23.08.2023 under Section 73 read with Section 16 (4) of the Goods and Service Tax Act. 2. The petitioner is a regis....

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....respect of the financial years 2017-18 to 2020-21. In view of the said amendment, the learned counsel submitted that the case of the petitioner is squarely covered under the extended period. 4. The learned Additional Government Pleader (Taxes) appearing for the respondent does not dispute the above legal position. 5. Heard the learned counsel appearing on either side and perused the records.....

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....by Act 15 of 2024, thereby providing a relaxation in respect of time limit prescribed under Section 16(4) for availment of Input Tax Credit pertaining to the Financial Years 2017-18 to 2020-21. Section 16(5) of the CGST reads as follows: ''Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertainin....

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....hi Pandi Industries vs. The Assistant Commissioner (State Tax) (W.P.No.25081 of 2024 etc. batch) considered the said issue and passed a detailed order holding that, in view of the retrospective amendment to Section 16 of the Act, the benefit of extended period prescribed under Section 16(5) would be available to eligible registered persons. 11. In view of the aforesaid statutory amendment, the ....