Selva Vilas Jewellery Vs Superintendent of GST and Central Excise (Madras High Court)
Date: January 6, 2026
Subject Matter
Input Tax Credit Availed Beyond Original Deadline is Validated by Retrospective Section 16(5) Amendment
Summary
The Madras High Court allowed the writ petition, setting aside impugned orders that reversed Input Tax Credit (ITC) claims on the grounds of limitation. The Court held that the retrospective amendment to Section 16 of the Central Goods and Services T…
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, their claim…