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Madras HC Upholds Section 74 Proceedings as GST Demand Was Within Extended Limitation
Case Law Details
- Case Name
- Tvl.Power Lead Electricals Vs Deputy State 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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Tvl. Power Lead Electricals Vs Deputy State Tax Officer (Madras High Court)
The Madras High Court dismissed the writ petition challenging an order passed under Section 74 of the GST enactments for the tax period 2017-18 and held that the proceedings were not barred by limitation. The Court also held that the invocation of Section 74 was justified in the facts of the case and granted the petitioner liberty to pursue the statutory appellate remedy on merits.
The dispute arose from a mismatch between the Input Tax Credit (ITC) reflected in GSTR-2A and the ITC claimed by the petitioner in GSTR-3B ...
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