RMZ Infinity (Chennai) Pvt. Ltd Vs Joint Commissioner of CGST & Central Excise (Madras High Court)
Date: June 7, 2026
Subject Matter
Invocation of Section 74 for Ineligible ITC on Immovable Property Construction Sustained
Summary
The High Court has dismissed a writ petition challenging an Order-in-Original that confirmed a demand for ineligible Input Tax Credit (ITC) and imposed penalties under Section 74 of the CGST/TNGST Act, 2017. The Court found the invocation of Section…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In this writ petition, the petitioner has challenged the impugned Order-in-Original No. 69/2025-GST(JC) dated 04.02.2025, whereby a part of the demand proposed in Show Cause Notice No.98/2023 dated 28.09.2023 has been confirmed. The proposals in the aforesaid Show Cause Notice read as follows:- “11. In view of the above, M/s. RMZ Infinity (Chenn…