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

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

GST

Published on

26/02/2026

By Mariya Paliwala

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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…

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Mariya Paliwala https://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.

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

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