ITC Disallowance Invalid After Retrospective Amendment, Fresh GST Order Directed

Sai Speed Medical Institute Pvt Ltd Vs Assistant Commissioner GST and Central Excise (Madras High Court)  The writ petition challenged an Order-in-Original dated 26.08.2024 confirming proposals raised in a show cause notice dated 15.05.2024 under the GST law. The confirmed demands related to four issues: (i) excess input tax credit (ITC) availed based on mismatch between GSTR-3B and GSTR-2A for FY 2019–20 amounting to ₹6,10,854; (ii) irregular availment of ITC under Section 16(4) of the CGST Act amounting to ₹44,21,912; (iii) non-payment of interest for belated GST payment and late fil...