Kabriyal Rajan (Prop: Pitha Hardware) Vs Supertintendent
Date: December 2, 2025
Subject Matter
Input Tax Credit Allowed Despite Late Return Filing Due to Retrospective Statutory Amendment
Summary
The writ petition is allowed , and the impugned order in DRC-07, which denied Input Tax Credit (ITC) for late filing of returns, is set aside . The Court held that retrospective statutory amendments and clarifying circulars make the ITC a substantive…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition has been disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned counsel for the respondent. 2. In this writ petition, the petitioner has challenged the impugned order in Original No.1/2024-25(GST)-Range-III-Amb dated 10.04.2024 in DRC-07 and the summary demand dated 29.03.2025…