Meenakshi Collections Vs Assistant Commissioner (ST)
Date: June 7, 2026
Subject Matter
ITC Disallowance with Penalty and Interest Remitted Due to GSTR-2A Technical Glitches
Summary
The Madras High Court has set aside an order confirming a demand for Input Tax Credit (ITC) with 100% penalty and interest. The case has been remitted back to the respondent for fresh consideration, primarily acknowledging technical glitches in the G…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In this writ petition, the petitioner has challenged the impugned order dated 12.08.2024 passed by the respondent, whereby a demand for the wrong availment of ITC has been confirmed, along with a 100% penalty under Section 74 and interest at 18% under Section 50 of the respective GST enactments. 2. The dispute pertains to the Assessment Year 201…