Venus Infra Projects Vs Assistant Commissioner
Date: July 8, 2026
Subject Matter
Petitioner Ineligible for ITC under Section 16(6) if not Eligible under Section 16(4) at Cancellation
Summary
The writ petition challenging an order dated 10.02.2025 was dismissed by the Madras High Court. The Court held that the petitioner was not entitled to claim Input Tax Credit (ITC) under Section 16(6) of the GST Act because they were not eligible for…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An order dated 10.02.2025 is challenged on the ground that the petitioner is entitled to input tax credit as per sub section (6) of Section 16 of applicable GST enactments. 2. Referring to the order dated 28.03.2022 cancelling the petitioner’s GST registration, learned counsel for the petitioner contends that the time limit for filing returns is…