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Madras HC Set Aside ITC Denial due to Retrospective Extension of GST Limitation Period
Case Law Details
- Case Name
- Selva Vilas Jewellery Vs Superintendent of GST and Central Excise (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Selva Vilas Jewellery Vs Superintendent of GST and Central Excise (Madras High Court)
The writ petition was filed by a registered taxpayer challenging an order passed by the GST Department under the Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017, by which the petitioner’s claim for Input Tax Credit (ITC) was reversed and the petitioner was directed to pay tax, penalty, and interest. The reversal was on the ground that the ITC claim was barred by limitation under Section 16(4) of the CGST Act.
At the hearing, both the petitioner’s counsel and the respondent’s ...
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