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Madras HC ITC Set Aside Denial Due to Retrospective Amendment Removing Time Bar
Case Law Details
- Case Name
- Asian Lifts And Escalator Private Limited Vs Assistant Commissioner of CGST & 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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Asian Lifts And Escalator Private Limited Vs Assistant Commissioner of CGST & Central Excise (Madras High Court)
The Madras High Court disposed of the writ petition at the admission stage with the consent of both parties. The petitioner challenged an order dated 08.08.2024, by which the respondent had confirmed a demand arising from a show cause notice and denied Input Tax Credit (ITC) claimed belatedly under Section 16(4) of the GST enactments. The impugned order confirmed GST demand of Rs. 30,57,362/-, along with applicable interest under Section 50(3), and imposed a penalty of Rs. 3,05,...






