High Court of Madras1 September 2026

L.S. Pacific wood tech (P.) Ltd. v. Commercial tax officer

For assessee

WP NO. 32615 OF 2026

The ruling in brief

Where refund application was treated as time barred and rejected by issuance of deficiency memo at acknowledgement stage under Rule 90(3), since limitation is not a curable deficiency, proposed rejection required show cause notice under Rule 92(3) and deficiency memo on ground of limitation was not permissible, allowing liberty only for show cause notice on rejection grounds

Provisions considered

Section 54 of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 - Rule 90, read with rule 92, of Central Goods and Services Tax Rules, 2017/Tamil Nadu Goods and Services Tax Rules, 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

Supreme Court21 Sept 2026

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Matrix Cellular (international) Services (P.) Ltd. v. Principal Commissioner, State Tax, Delhi

SLP dismissed against review petition of High Court holding that where assessee withdrew refund application after issuance of deficiency memo and later sought interest for that disputed period in review petition on ground of error apparent, as no error or mistake was found in earlier judgment denying interest for that period, review petition was not maintainable and not considered on merits

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Pramod Chandan Surin v. Shivam Iron & Steel Co. Ltd

Where manufacturer-exporter of mild steel billets exported goods under LUT without payment of tax causing accumulation of Cess ITC, refund of Net ITC must reflect credit availed and attributable to refund period only, so reversal of earlier period credit subsequently booked could not reduce Net ITC for relevant period, and departmental circular could not override statutory formula

L.S. Pacific wood tech (P.) Ltd. v. Commercial tax officer

The ruling in brief

Provisions considered

L.S. Pacific wood tech (P.) Ltd. v. Commercial tax officer

The ruling in brief

Provisions considered

Read the full analysis

Matrix Cellular (international) Services (P.) Ltd. v. Principal Commissioner, State Tax, Delhi

Shruti Bansal v. Solitaire Pharmacia (P.) Ltd

Pramod Chandan Surin v. Shivam Iron & Steel Co. Ltd

Read the full analysis