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Madras HC Quashes ITC Reversal Due to Retrospective Extension Under Section 16(5)
Case Law Details
- Case Name
- Surya Textile 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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Surya Textile Vs Superintendent of GST and Central Excise (Madras High Court)
The Madras High Court dealt with a writ petition filed by a registered dealer under the Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 challenging an order passed by the respondent department reversing the petitioner’s Input Tax Credit (ITC) claim and directing payment of tax, penalty, and interest.
During the hearing, both the petitioner and the respondent submitted that the issue involved in the writ petition had already been covered by a common order dated 17.1...
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