Case Note & Summary
The petitioner, M/s.V.R.S & Co., a partnership firm represented by its partner V.Raja, filed a writ petition under Article 226 of the Constitution of India before the Madras High Court. The petition sought a writ of Certiorari to quash an order dated 24.07.2024 passed by the State Tax Officer (ST), Edapaddy Assessment Circle, for the assessment year 2019-20, insofar as it disallowed the Input Tax Credit (ITC) claim under Section 16(4) of the applicable GST enactments. The petitioner contended that the time limit for filing the return for claiming ITC had been revised subsequently, and therefore the disallowance was not sustainable. The respondent, represented by Government Counsel, agreed with this submission. The court, taking note of the developments and relying on an earlier order dated 28.01.2026 in W.P.(MD).No.2056 of 2026 (Arunachala Gas Agency vs. The Assistant Commissioner of CGST and Central Excise, Madurai-II Division), set aside the impugned order with regard to issue number three involving ITC under Section 16(4). The writ petition was disposed of accordingly, and the connected miscellaneous petition was closed without any order as to costs.
Headnote
A) GST - Input Tax Credit - Time Limit for Filing Return - Section 16(4) of GST Enactments - The petitioner challenged an order disallowing ITC under Section 16(4). Both counsel submitted that the time limit for filing the return for claiming ITC was subsequently revised, and the petitioner's claim was not barred. The court set aside the impugned order regarding the ITC issue. (Paras 1-4)
Issue of Consideration
Whether the disallowance of Input Tax Credit (ITC) under Section 16(4) of the GST enactments is sustainable in light of the subsequent revision of the time limit for filing the return.
Final Decision
The impugned order dated 24.07.2024 is set aside with regard to issue number three (involving ITC under Section 16(4)). The Writ Petition is disposed of. Connected Miscellaneous Petition is closed. No order as to costs.
Law Points
- Input Tax Credit
- Time limit for filing return
- Revised timeline
- Section 16(4) GST
- Certiorari
Case Details
WP No. 17834 of 2026 and WMP No.19164 of 2026
Mr.Subramanian C for petitioner, Mr.R.Sethu Prabakaran, Government Counsel (Tax) for respondent
M/s.V.R.S & Co., represented by its Partner V.Raja
The State Tax Officer (ST), Edapaddy Assessment Circle
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Nature of Litigation
Writ Petition under Article 226 of the Constitution of India seeking a writ of Certiorari to quash an order of the State Tax Officer disallowing Input Tax Credit.
Remedy Sought
Petitioner sought quashing of the order dated 24.07.2024 passed by the respondent for the assessment year 2019-20 insofar as it disallowed ITC under Section 16(4) of GST enactments.
Filing Reason
The petitioner's ITC claim was disallowed under Section 16(4) of GST enactments, but the time limit for filing the return for claiming ITC was subsequently revised, making the disallowance unsustainable.
Previous Decisions
The court referred to an order dated 28.01.2026 in W.P.(MD).No.2056 of 2026 (Arunachala Gas Agency vs. The Assistant Commissioner of CGST and Central Excise, Madurai-II Division) on the same issue.
Issues
Whether the disallowance of Input Tax Credit under Section 16(4) of GST enactments is valid in light of the subsequent revision of the time limit for filing the return.
Submissions/Arguments
Both counsel submitted that the time limit for filing the return for claiming ITC was revised subsequently, and the petitioner's claim is not barred in view of the revised timeline.
Ratio Decidendi
Where the time limit for filing the return for claiming Input Tax Credit under Section 16(4) of GST enactments is subsequently revised, the disallowance of ITC on the ground of being time-barred is not sustainable, and the impugned order to that extent is liable to be set aside.
Judgment Excerpts
An order dated 24.07.2024 is impugned only insofar as it pertains to the disallowance of the ITC claim under Section 16(4) of the applicable GST enactments.
Both learned counsel for the petitioner and learned Government Counsel for the respondent submit that the time limit for filing the return for the purposes of claiming ITC was revised subsequently, and that the petitioner’s claim is not barred in view of the revised timeline for filing the return.
Taking note of the above developments, impugned order dated 24.07.2024 is set aside with regard to issue number three (involving ITC under Section 16(4)).
Procedural History
The petitioner filed a writ petition under Article 226 of the Constitution of India challenging an order dated 24.07.2024 passed by the State Tax Officer disallowing ITC under Section 16(4) of GST enactments for the assessment year 2019-20. The court heard both sides and disposed of the petition on 05-06-2026.
Acts & Sections
- GST Enactments: Section 16(4)
