Asian Lifts And Escalator Private Limited Vs Assistant Commissioner of CGST & Central Excise
Date: February 5, 2026
Subject Matter
Retrospective Amendment Voids ITC Denial for Belated Claims Under Section 16(4)
Summary
The High Court has set aside an order confirming a GST demand and denying Input Tax Credit (ITC) for belated claims. This decision stems from the retrospective application of Sections 16(5) and 16(6) of the Finance (No. 2) Act, 2024, which nullifies…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Mr. Sai Srujan Tayi, learned Senior Standing Counsel takes notice for the Respondent. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent. 3. The petitioner is before this Court challenging the impugned order…