Chemplast Sanmar Limited Vs Assistant Commissioner (ST) (Madras High Court)
Date: June 7, 2026
Subject Matter
Section 74 extended limitation period valid for ITC mismatch despite prior Section 73 proceedings.
Summary
The High Court dismissed writ petitions challenging Show Cause Notices issued under Section 74 of the GST Enactments for Input Tax Credit (ITC) mismatches following a merger/demerger. The Court held that there were sufficient jurisdictional facts to…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this Common Order, both the Writ Petitions are being disposed of. 2. I have considered the arguments advanced by the learned Senior Counsel for the petitioner and the learned Government Advocate for the respondent. 3. This case was heard along with a batch of 250 Writ Petitions and as one of the 53 Writ Petitions which were finally heard on t…