Tvl. Saravana Projects & Co. Vs Assistant Commissioner (ST)(FAC) (Madras High Court)
Tvl. Saravana Projects & Co. initially challenged an adverse order (dated 26.12.2023), which the Madras High Court subsequently set aside and remanded on 22.03.2024 for a fresh order. Following a hearing, the respondent passed a fresh order on 08.04.2025, confirming a demand regarding excess availment of Input Tax Credit (ITC) based on GSTR 9 over GSTR 2A.
The demand was confirmed because the petitioner had not proved that their suppliers filed GSTR-1 for the relevant invoices before March 2019. The confirmed ITC, totaling Rs. 2,75,976/- (IGST, CGST, and SGST), was to be recovered along with penalty under Section 74(1) and interest under Section 50(3) of the GST Act. This order was later suo-moto modified under Section 161. The petitioner paid the confirmed tax amount on 18.05.2025.
The petitioner filed a new writ petition on 07.08.2025, but it was numbered on 13.10.2025. The Madras High Court dismissed the writ petition because no procedural infirmities were discernible in the impugned order, making intervention under Article 226 inappropriate. The court also noted that the writ was filed on the last date for condoning the delay in filing a statutory appeal had expired.
