M/s. Om Sakthi Maligai v. the Superintendent of GST and Central Excise
Case brief
What is this about?
GST Input Tax Credit; belated ITC; Section 16(4) time bar; Section 16(5) and Section 16(6) statutory condonation; Finance (No.2) Act, 2024 (15 of 2024); SO 4253(E); retrospective effect from 01.07.2017; Tax Period April 2018–March 2019; Show Cause Notice dated 25.12.2023 unanswered; Order No.05/2024-GST TVR dated 26.04.2024; Writ of Certiorari under Article 226 of the Constitution of India; remittal for fresh order on merits within three months; automatic vacatur of bank account attachment; High Court of Judicature at Madras; Justice C. Saravanan; Superintendent of GST & Central Excise, Tiruvarur Range; M/s.Om Sakthi Maligai; M.Rangarajan; W.M.P.No.10792 of 2026.
What did the court decide?
Writ Petition disposed of at admission with consent: matter remitted to the Respondent for a fresh order on merits within three months; automatic vacatur of the bank account attachment upon the Petitioner's compliance; no costs; connected W.M.P.No.10792 of 2026 closed.