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CGST Section 74 Extended Limitation Valid on Fictitious ITC Material: Madras HC
Case Law Details
- Case Name
- Southern Steels Vs Assistant Commissioner (ST) (Madras High Court)
- Appeal Number
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Southern Steels Vs Assistant Commissioner (ST) (Madras High Court)
The Madras High Court disposed of a batch of writ petitions concerning proceedings initiated under Section 74 of the respective GST enactments. The petitions formed part of a larger batch of 250 writ petitions, with 53 matters heard on the common issue relating to the invocation of the extended period of limitation under Section 74.
The petitioner challenged two sets of assessment orders passed under Section 74 in respect of two GST registrations at Gobichettipalayam and Erode. Both sets of proceedings originat...
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