Southern Steels Vs Assistant Commissioner (ST)
- Court:
- High Court
- Bench:
- Madras
- Date:
- June 8, 2026
- Type:
- Writ Petition
- Members:
- C.SARAVANAN
Subject
Extended limitation under Section 74 valid for fictitious ITC; procedural errors set aside orders.
Summary
The High Court has partially allowed the writ petitions. Orders issued under Section 74 for one set of GST registrations were set aside due to procedural irregularities in issuing ASMT-13 and the absence of a DRC-01 notice. However, orders for anothe…
Judgement
By this Common Order, all these writ petitions have been 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 separate order today in W.P.Nos.2142 of 2026 [Turbo Energy Private Limited]…