High Court of Madras8 June 2026

Tvl. Daisyrani Eng. Constructions v. Superintendent of GST and Central Excise

For assessee

WP NO. 19198 OF 2026

The ruling in brief

Where rejection of ITC was based on limitation period before insertion of section 16(5) which provided statutory relaxation on time limit for returns and rectification, subsequent change in law meant old basis of rejection no longer applied, so ITC denial based on pre-amendment position could not be sustained and impugned order was set aside

Provisions considered

Section 16, read with section 39, 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

Related rulings

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Tvl. Daisyrani Eng. Constructions v. Superintendent of GST and Central Excise

The ruling in brief

Provisions considered

Tvl. Daisyrani Eng. Constructions v. Superintendent of GST and Central Excise

The ruling in brief

Provisions considered

Read the full analysis

Satyendra Singh v. L and T Technology Services Ltd

PBS Traders v. Assistant State Tax Officer

Jain Cement Udyog v. Union of India

Read the full analysis