Case LawW.P.Nos.33258, 33262, 33268, 33272 and 33275 of 2025
Sameera Hotels (Chennai) Private Limited Vs State Tax Officer (Inspection-I)
- Court:
- High Court
- Bench:
- Madras
- Date:
- June 7, 2026
- Type:
- Writ Petition
- Members:
- C.SARAVANAN
Subject
Proceedings under Section 74 for ITC Irregularities and Unpaid RCM Tax Liability Upheld
Input Tax CreditReverse Charge MechanismExtended Period
Summary
The High Court has dismissed writ petitions challenging the invocation of Section 74 of the GST Enactments for discrepancies in Input Tax Credit (ITC) and unpaid Reverse Charge Mechanism (RCM) tax liability. The Court found prima facie indications of…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this Common Order, all these Writ Petitions are being disposed of. 2. These cases were heard along with a batch of 250 Writ Petitions and as one of the 53 Writ Petitions which were finally heard on the larger issue regarding the challenge to the proceedings under Section 74 of the respective GST Enactments. 3. By a Common Order today in W. P.…