Periyasamy Karthikeyan Vs State Tax Officer
Date: January 5, 2026
Subject Matter
Rectified Input Tax Credit Claim through GSTR-9C Bars Subsequent Assessment Order on Same Issue
Summary
The petition challenged an assessment order and prior notices regarding a wrongful Input Tax Credit (ITC) claim that was subsequently rectified. The High Court allowed the petition, holding that the respondent lacked jurisdiction to re-initiate proce…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This Writ Petition has been filed challenging the impugned assessment order bearing reference number GSTIN:33DIBPK9402G1ZJ/2018-2019, dated 09.12.2024, passed by the respondent and to direct the respondent to allow the petitioner to rectify GSTR-3B returns filed for the year 2018-2019 in order to claim input tax credit under correct heads. 2. Th…