High Court of Madras9 July 2026

Venus Infra Projects v. Assistant Commissioner of ST

For revenue

W.P. NO. 21371 OF 2026

The ruling in brief

Where petitioner’s registration was cancelled and revived later, claim for ITC on pending returns was denied as entitlement under section 16(6) is conditional upon ITC not being barred by section 16(4) on date of cancellation, and since petitioner was time-barred under section 16(4) at cancellation, subsequent claim was not permissible

Provisions considered

Section 16, read with sections 29, 30 and 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

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Venus Infra Projects v. Assistant Commissioner of ST

The ruling in brief

Provisions considered

Venus Infra Projects v. Assistant Commissioner of ST

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