GU Shipping India Pvt Ltd. Vs Assistant Commissioner of CGST and Central Excise (Madras High Court)
Date: February 26, 2026
Subject Matter
Denial of Concessional GST Rate on Wrong ITC Availment Quashed, Remitted for Redetermination
Summary
The High Court partly allowed the writ petition, setting aside the impugned order that confirmed demands, interest, and penalties. The case was remitted to the respondent for redetermination of the actual Input Tax Credit (ITC) wrongly availed and ut…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner is before this Court against the impuged Order in Original No.15/2025-GST-ADC dated 08.01.2025 passed by the respondent, whereby, the proposal in Show Cause Notice No.115/2024-GST(ADC) dated 25.07.2024 has been confirmed against the petitioner for the tax period 2017-2018 to 2022-2023. The Operative portion of the impugned order r…