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

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

GST Bank Attachment Can’t Continue Beyond 1 Year: Delhi High Court

Electronic Evidence, Kachcha Parchis and Natural Justice Claims Can’t Bypass GST Appellate Remedy: Delhi HC

Wind Turbine Generators Held Movable Goods, Not Immovable Property: Supreme Court Dismisses GST Department’s Challenge

ITAT Deletes Rs. 5.02 Crore Royalty Transfer Pricing Adjustment, Rejects Unexecuted Franchise Templates as CUP Comparables

More like this

GST Bank Attachment Can’t Continue Beyond 1 Year: Delhi High Court

Electronic Evidence, Kachcha Parchis and Natural Justice Claims Can’t Bypass GST Appellate Remedy: Delhi HC

Wind Turbine Generators Held Movable Goods, Not Immovable Property: Supreme Court Dismisses GST Department’s Challenge

About us

Company

Categories