Arunachala Gas Agency Vs Assistant Commissioner, Central Tax
Date: January 27, 2026
Subject Matter
Input Tax Credit Claims Barred by Section 16(4) are Allowed under Retrospective Section 16(5)
Summary
The writ petition was allowed , and the impugned orders reversing Input Tax Credit (ITC) claims were set aside . The Court ruled that ITC claims initially deemed time-barred under Section 16(4) of the CGST Act are now allowed due to the retrospective…
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…