Madras HC Set Aside ITC Denial due to Retrospective Extension of GST Limitation Period

Selva Vilas Jewellery Vs Superintendent of GST and Central Excise (Madras High Court)

The writ petition was filed by a registered taxpayer challenging an order passed by the GST Department under the Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017, by which the petitioner’s claim for Input Tax Credit (ITC) was reversed and the petitioner was directed to pay tax, penalty, and interest. The reversal was on the ground that the ITC claim was barred by limitation under Section 16(4) of the CGST Act.

At the hearing, both the petitioner’s counsel and

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