Back
IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.BHARATHA CHAKRAVARTHY, J
Karthikeyan Electricals, Represented by its Proprietor, Ramanathan Kanagavel – Appellant
Versus
The Superintendent of CGST and Central Excise, West Range - I, Madurai - I Division – Respondent
| Table of Content |
|---|
| 1. challenges gst orders disallowing late itc claim. (Para 2) |
| 2. section 16(5) validates itc if gstr-3b filed by 30.11.2021. (Para 3) |
| 3. orders quashed; remanded for fresh consideration. (Para 4) |
The Superintendent of CGST and Central Excise, West Range - I, Madurai - I Division, No.5 V.P.Rathinasamy Nadar Road, Bibikulam, Madurai - 625 002. ... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari to call for records on the file of the respondent in impugned Order-in-Original No.43/2024 GST (Madurai West Range) in DIN-20240359XO0000888C23 dated 18.03.2024 and Form GST DRC-07 Summary of the Order in Reference No.ZD330424241588B dated 29.04.2024 passed for the F.Y.2018-19 and consequential impugned Rectification Order in Reference No.ZD3301261386796 passed in GSTIN/Temp. ID 33AHTPK6117A1ZL dated 27.01.2026 by the respondent and quash the same as illegal, arbitrary, contrary to the provisions of the Section 16 (5) of the Central Goods and Services Tax Act 2017 and violative of principles of natural justice.
For Petitioner : Mr.R.Ananth For Respondent : Mr.R.Gowrishankar Standing Counsel
ORDER
This Wri
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
