Madras HC Set Aside ITC Denial as GST Amendment Allowed Credit Till 30-11-2021

Rajagopal and Co. Vs Assistant Commissioner and Central Excise GST and Central Excise (Madras High Court) The case before the Madras High Court concerned a writ petition filed by a taxpayer registered under the Central Goods and Services Tax Act, 2017 challenging orders passed by the tax department that reversed the petitioner’s claim of Input Tax Credit (ITC) and directed payment of tax, penalty, and interest. The petitioner sought to set aside these orders. During the hearing, both the petitioner and the respondent submitted that the issue involved in the case had already been addressed by...