Surya Textile Vs Superintendent of GST and Central Excise (Madras High Court)
Date: January 8, 2026
Subject Matter
Input Tax Credit Cannot Be Reversed If Availed Within Amended Section 16(5) Deadline
Summary
The writ petition is allowed . The Madras High Court quashed the impugned orders that reversed Input Tax Credit (ITC) claims solely on the ground of limitation under Section 16(4) of the CGST Act. The Court held that with the retrospective insertion…
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…