Megha Engineering and lnfrastructure Limited Vs Union of lndia
Date: March 17, 2025
Subject Matter
Authorities Must Proceed Against Supplier First for ITC Recovery; Section 41(2) Not Retrospective
Summary
The High Court, considering precedents from the Calcutta and Madras High Courts, held that tax authorities should first proceed against the supplier for Input Tax Credit (ITC) recovery before taking action against the recipient. The court also noted…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT Sri K.Vivek Reddy, learned Senior Counsel representing Sri Cuddapah Nanda Gopal, learned counsel for the petitioners. Heard on admission. Rule nisi. Call for records. Notice returnable in three weeks. Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, is directed to take notice on behalf of respondent No.2 and 3 in all the writ…