Srinivasa Pharmacy Vs Superintendent of GST and Central Excise Karur II Range (Madras High Court)
Date: January 8, 2026
Subject Matter
Taxpayers Entitled to Input Tax Credit for FY 2017-21 up to November 30, 2021
Summary
This Writ Petition has been allowed , challenging orders that reversed Input Tax Credit (ITC) claims and demanded tax, penalty, and interest. The Court found that the issue was squarely covered by a previous common order. Due to the retrospective ame…
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…