Rajagopal and Co. Vs Assistant Commissioner and Central Excise GST and Central Excise
Date: February 2, 2026
Subject Matter
Input Tax Credit Claims Barred by Section 16(4) Allowed Within Section 16(5) Extended Deadline
Summary
The High Court allowed the writ petition, setting aside orders that reversed Input Tax Credit (ITC) claims. This decision was based on the retrospective amendment to Section 16 of the Central Goods and Services Tax Act, 2017, which inserted sub-secti…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This Writ petition has been filed by the petitioner/taxpayer, who is registered dealer on the files of the respondent-Department under the provisions of the Goods and Service Tax Act, 2017 (GST Act)/ Central Goods and Services Tax Act ( CGST Act) as the case may be, challenging the orders passed by the respondent-Department, whereby, their claim…