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

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

GST Top Stories

Published on

26/02/2026

By Mariya Paliwala

🚀 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 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

Membership Required

Latest articles

Unjust Enrichment Applies Even If Tax Not Payable: CESTAT Rejects Service Tax Refund

Service Tax Not Leviable on Cost Sharing, Royalty and GAM Expenses: CESTAT Quashes Major Demands Against Expeditors International

Delay in Filing ITR Due to Probate of Will Is Bona Fide, No Penalty U/s 270A: ITAT

Vague Seized Material Without “Live Link” Cannot Justify Reopening Under Section 148: Gujarat High Court

More like this

Unjust Enrichment Applies Even If Tax Not Payable: CESTAT Rejects Service Tax Refund

Service Tax Not Leviable on Cost Sharing, Royalty and GAM Expenses: CESTAT Quashes Major Demands Against Expeditors International

Delay in Filing ITR Due to Probate of Will Is Bona Fide, No Penalty U/s 270A: ITAT

About us

Company

Categories