GST ITC Discrepancy Case: Madras HC Rejects Writ for Being Time-Barred

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 co...