High Court of Madras8 June 2026

Sameera Hotels (Chennai) (P.) Ltd. v. State Tax Officer (Inspection-I)

For revenue

W.P. NOS. 33258, 33262, 33268, 33272 AND 33275 OF 2025

The ruling in brief

Where assessee availed and utilized excess ITC over GSTR-2A figures and failed to pay reverse charge tax on foreign agency commissions, such acts constituted wrongful availment and suppression with intent to evade tax, justifying invocation of extended limitation under Section 74

Orders passed in November 2024 under Section 73 for AYs 2018-19 and 2019-20 were within limitation, as statutory extensions governed computation of time, and limitation issue stood concluded by binding precedent

Provisions considered

Section 74 of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017; Section 73, read with section 75, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Related rulings

Delhi High Court29 Sept 2026

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Sameera Hotels (Chennai) (P.) Ltd. v. State Tax Officer (Inspection-I)

The ruling in brief

Provisions considered

Sameera Hotels (Chennai) (P.) Ltd. v. State Tax Officer (Inspection-I)

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Read the full analysis