Madras High Court Quashes GST ITC Reversal Order, Applies Retrospective Relief Under Amended Section 16(5)

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Madras High Court Quashes GST ITC Reversal Order, Applies Retrospective Relief Under Amended Section 16(5)

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Published on

15/01/2026

By Mariya Paliwala

Madras High Court Quashes GST ITC Reversal Order, Applies Retrospective Relief Under Amended Section 16(5)

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The Madurai Bench of the Madras High Court has set aside a GST assessment order that reversed Input Tax Credit (ITC) on the ground of limitation, holding that such denial is unsustainable in view of the retrospective amendment introduced under Section 16(5) of the CGST/TNGST Act. The bench of Justice Krishnan Ramasamy reiterated that taxpayers…

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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.

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GST ITC Reversal Order

Madras High Court Quashes GST ITC Reversal Order, Applies Retrospective Relief Under Amended Section 16(5)

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