Madras HC Sets Aside GST Assessment, Cites Retrospective Section 16 Amendment

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 judgmen...