Madras HC Quashes GST Order as Retrospective Amendment Cured ITC Defect

Carefil Technology Vs Superintendent of GST And Central Excise (Madras High Court) The petitioner challenged an order dated 26.04.2024 relating to the tax period 2018–2019. The impugned order was passed pursuant to a Show Cause Notice in GST DRC-01 dated 30.11.2023. Although several reminders had been issued, the petitioner had not filed any reply to the show cause notice, resulting in the passing of the impugned order. By the impugned order, the respondent confirmed the proposal contained in the show cause notice. The defect identified in the notice related to the belated availment of Input...