Rivera Enterprises Vs Deputy State Tax Officer
Date: July 1, 2025
Subject Matter
ITC Recovery Proceedings Dropped Due to Retrospective Amendment of Section 16(4)
Summary
This writ petition challenged a recovery proceeding (Order dated April 29, 2024) and sought its termination, arguing that the issue is covered by the retrospectively amended provisions of Section 16(4) and 16(5) of the CGST Act, 2017. The petitioner'…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The challenge in this writ petition is to the order passed by the 1st respondent dated 29.04.2024 and direct the 1 st respondent to drop the recovery proceeding as same is covered under amended provision of Section 16 (4) and 16(5) of CGST Act, 2017. 2. At the threshold, learned counsel appearing for the petitioner would submit that the issue in…