K. Sudhakar and Co. Vs Superintendent of GST and Central Excise (Madras High Court)
Date: February 19, 2026
Subject Matter
Input Tax Credit Availment for FYs 2017-21 Not Barred by Limitation Due to Retrospective Amendment
Summary
The High Court has allowed the writ petition, quashing the respondent's order that reversed the petitioner's Input Tax Credit (ITC) claim. The Court found that the ITC claims for Financial Years 2017-18 to 2020-21 were not time-barred, owing to the r…
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…