ITC Reversal Quashed as Section 16(5) Extension Overrides Section 16(4) Limitation: Madras HC

Arunachala Gas Agency Vs Assistant Commissioner (Madras High Court)

The petitioner, a registered dealer under the Goods and Services Tax Act, 2017 (GST Act) and the Central Goods and Services Tax Act, 2017 (CGST Act), filed the present writ petition challenging the orders passed by the respondent Department reversing its claim of Input Tax Credit (ITC) and directing payment of tax, penalty, and interest.

During the hearing, both parties submitted that the issue involved in the present writ petition was squarely covered by a common order of the Court dated 17.10.2024 in a bat

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