High Court of Madras8 June 2026

Chemplast Sanmar Ltd. v. Assistant Commissioner (ST)

For revenue

W.P. NOS. 23220 AND 23540 OF 2024

The ruling in brief

Where petitioner company was merged and after NCLT's approval, unutilized ITC and liabilities were transferred and department parallelly initiated audit-based and scrutiny-based proceedings for same period, audit and scrutiny notices could be issued separately as each arose from distinct processes; suppression of facts being disclosed as was required for invoking section 74, limitation period would be extended and, thus, SCNs could not be challenged filing writ petitions

Provisions considered

Section 74, read with sections 44, 65, 73, 75 and 168A, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017

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CGST S.93

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Chemplast Sanmar Ltd. v. Assistant Commissioner (ST)

The ruling in brief

Provisions considered

Chemplast Sanmar Ltd. v. Assistant Commissioner (ST)

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Siemens Healthcare (P). Ltd. v. Union of India

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India