Madras HC directed to re-do assessment and consider section 16(5) while disallowing ITC u/s. 16(4) of GST Act

Tvl. Papathi Amma Granite Show Room Vs Deputy State Tax Officer-2 (Madras High Court) Madras High Court held that section 16(5) of the GST Act should be considered while disallowing Input Tax Credit clam beyond period prescribed under section 16(4) of the GST Act. Thus, directed to re-do assessment. Facts- The present Writ Petition is filed challenging the assessment order dated 22.04.2024 for the period 2018-2019, on the premise that the Input Tax Credit has been disallowed only on the ground that the claims have been lodged beyond the period prescribed under Section 16(4) of the GST Acts. Co...