ITC Denied for Late Returns Set Aside After Statutory Amendment: Madras HC

Kabriyal Rajan Vs Supertintendent (Madras High Court)

The writ petition was disposed of at the admission stage after hearing both sides. The petitioner challenged the impugned order dated 10.04.2024 issued in DRC-07 and the summary demand dated 29.03.2025 for the tax period 2018–2019, by which Input Tax Credit (ITC) was denied on the ground that returns were not filed within the prescribed time.

On a prima facie reading, the denial of ITC was solely based on delayed filing of returns. The Court noted that this issue stood settled in favour of the petitioner due to statutor

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