Belated ITC Valid After Retrospective Section 16(5) Amendment: Madras HC

Om Sakthi Maligai Vs Superintendent of GST & Central Excise (Madras High Court) The Madras High Court disposed of a writ petition challenging an order dated 26.04.2024, which had confirmed a demand arising from a Show Cause Notice dated 25.12.2023 for the tax period April 2018 to March 2019. The demand was confirmed due to the petitioner’s failure to respond to the notice and on the ground that Input Tax Credit (ITC) had been availed belatedly under Section 16(4) of the GST enactments. During the proceedings, it was noted that subsequent legislative changes had materially altered the leg...