HomeGSTMadras High Court Quashes GST ITC Reversal Based on S. 16(4) Limitation...

Madras High Court Quashes GST ITC Reversal Based on S. 16(4) Limitation in Light of Retrospective S. 16(5) Amendment

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Madurai Bench of the Madras High Court has quashed an order reversing ITC solely on the ground of limitation under Section 16(4) of the Central Goods and Services Tax (CGST) Act, 2017. The bench of Justice Krishnan Ramasamy allowed a writ petition filed by a registered GST dealer challenging Order-in-Original issued by the Superintendent…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

IGST Demand Unsustainable Without Classification Dispute; Extended Limitation Not Invocable: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench has set aside...

Customs Dept. Can’t File Appeal Below Rs. 50 Lakh Limit—Penalty Amount Matters, Not Value of Seized Goods: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

GST Portal Allows Re-Compute of Interest in GSTR-3B After Glitch in Auto-Calculation

In a significant development for taxpayers, the GST Network (GSTN) has issued an advisory...

DGFT Updates List of Banks Authorized to Import Gold and Silver Till 2029

The Directorate General of Foreign Trade (DGFT) has updated the  list of 15 banks...

More like this

IGST Demand Unsustainable Without Classification Dispute; Extended Limitation Not Invocable: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench has set aside...

Customs Dept. Can’t File Appeal Below Rs. 50 Lakh Limit—Penalty Amount Matters, Not Value of Seized Goods: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

GST Portal Allows Re-Compute of Interest in GSTR-3B After Glitch in Auto-Calculation

In a significant development for taxpayers, the GST Network (GSTN) has issued an advisory...