Rivera Enterprises Vs Commercial Tax Officer
Date: October 29, 2025
Subject Matter
Recovery Proceedings for Interest on Belated IGST ITC Quashed Due to Statutory Regularization
Summary
The writ petition has been allowed , and the impugned recovery proceedings in DRC-13 for interest on belatedly availed IGST Input Tax Credit (ITC) are quashed . This decision is based on a prior High Court order that set aside the underlying ITC reve…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In this Writ Petition, the petitioner has challenged the impugned assessment order dated 08.03.2024 and the impugned garnishee order dated 01.09.2025 in DRC-13. 2. Earlier the Petitioner was issued with GST ASMT-10 under Rule 99(1) on 19.05.2022. In the aforesaid intimation in GST ASMT-10, the petitioner was called upon to reverse the sum of Rs.…