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Interest Recovery Not Sustainable Once Belated ITC Is Retrospectively Regularised: Madras HC
Case Law Details
- Case Name
- Rivera Enterprises Vs Commercial Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Rivera Enterprises Vs Commercial Tax Officer (Madras High Court)
The Madras High Court considered a writ petition challenging an assessment order dated 08.03.2024 and a consequent garnishee recovery order in Form DRC-13 dated 01.09.2025, which sought to recover interest on belatedly availed Input Tax Credit (ITC) of IGST for the tax period 2018–19. Earlier, the petitioner had been issued an intimation in Form GST ASMT-10 on 19.05.2022 requiring reversal of ITC amounting to ₹6,68,257. This demand was successfully challenged before the High Court in a prior writ petition, fo...
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