SPK And Co. Vs Additional Commissioner ., In re
Date: December 9, 2025
Subject Matter
Claim for differential GST on increased rate denied due to petitioner's delayed invoice.
Summary
The writ petition challenging the rejection of the petitioner's request for differential Goods and Services Tax (GST) reimbursement was dismissed . The High Court found that the delay in raising the invoice, which led to the applicability of a higher…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In this Writ Petition, the petitioner challenges the order of the third respondent dated 26.04.2024 whereby the petitioner’s request for remittance of the differential cost arising from the increase in GST from 12% to 18% was rejected and seeks a direction to the third respondent to reimburse/pay the differential GST amount by considering the pe…