High Court of Madras
TVL. Alpha Tech v. Deputy Commercial Tax Officer
For assessee
WP NO. 20859 OF 2026
The ruling in brief
Where petitioner claimed input tax credit but filed returns belatedly and sole reason for denial was delayed filing, since statutory amendment extended time limit and petitioner filed within such extended period, rejection based solely on delay was not tenable and impugned order of denial was unsustainable
Provisions considered
Section 16, read with section 39, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017
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