Aamutham Enterprises Vs Superintendent of Central GST and Central Excise (Madras High Court)
In Aamutham Enterprises Vs Superintendent of Central GST and Central Excise, the Madras High Court dealt with the validity of a GST assessment order dated August 24, 2024, concerning the financial year 2019-20. The petitioner challenged the order, arguing that it violated principles of natural justice and failed to account for retrospective amendments to Section 16(4) of the CGST Act. The issue involved the availing of Input Tax Credit (ITC) after the due date, which had been addressed in prior judgments, where similar assessment orders were set aside in light of the retrospective effect of the amendment from July 1, 2017.
Acknowledging the petitioner’s arguments and previous court rulings, the High Court set aside the impugned order and remanded the matter to the assessing officer for fresh adjudication, ensuring compliance with the amended provisions of Section 16. The Court emphasized adherence to updated legal standards and closed the connected miscellaneous petition without imposing any costs. This decision underscores the impact of legislative changes on pending tax disputes.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
Heard Mr. N. Sudalai Muthu, learned counsel for the petitioner and Mr. R. Nanda Kumar, learned Standing Counsel for the respondent.
