Happy Unicorn Creative Communications Private Limited Vs Superintendent of GST and Central Excise (Madras High Court)
The Madras High Court disposed of two writ petitions concerning Input Tax Credit (ITC) claimed for tax periods 2018-19 and 2019-20. In W.P.No.14839 of 2026, the petitioner challenged Order-in-Original No.01/2024-25-GST (Supdt) dated 22.04.2024, passed pursuant to Show Cause Notice No.14/2023 dated 19.10.2023 alleging belated availment of ITC beyond the limitation under Section 16(4) of the respective GST enactments. The petitioner had submitted its reply on 05.02.2024.
Subsequently, Sections 16(5) and 16(6) were inserted through the Finance (No.2) Act, 2024 dated 16.08.2024, with effect from 27.09.2024 and retrospective effect from 01.07.2017. To implement the statutory intervention, the Central Government issued CBIC Notification No.22/2024 dated 08.10.2024 under Section 148. The Notification permitted eligible taxpayers to electronically seek rectification of specified orders confirming demands for wrong availment of ITC due to contravention of Section 16(4), where ITC became available under Sections 16(5) or 16(6), subject to filing within six months from issuance of the Notification and where appeal against the order had not been filed.
The petitioner filed its rectification application on 24.11.2025, after the six-month period had expired on 07.02.2025. The application was consequently rejected as time-barred. The rejection order was challenged in W.P.No.14841 of 2026.
