Rajkumar Josphine Vs Superintendent, Central Tax
Date: July 8, 2025
Subject Matter
GST Department Cannot Deny ITC Claims Now Validated by Section 16(5) of CGST Act
Summary
This writ petition was filed by a registered GST dealer to challenge an order from the respondent-Department. The order reversed or denied the petitioner's claim for Input Tax Credit (ITC) and imposed tax, penalty, and interest. The petitioner and re…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition has been filed by the petitioner/taxpayer, who is registered dealer on the files of the respondent-Department under the provisions of the Goods and Service Tax Act, 2017 (GST Act)/ Central Goods and Services Tax Act ( CGST Act) as the case may be, challenging the orders passed by the respondent-Department, whereby,…