High Court of Madras8 June 2026

Tvl. Power Lead Electricals v. Deputy State Tax Officer

For revenue

W.P. NO. 31815 OF 2025

The ruling in brief

Where demand arising from mismatch between GSTR-2A and GSTR-3B was challenged as time barred on ground that proceedings ought to have been initiated under section 73 within stipulated time, benefit of exclusion of limitation during Covid-19 period applied and proceedings could not be held barred by limitation

Provisions considered

Section 16, read with sections 73, 74 and 168A 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

Related rulings

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Tvl. Power Lead Electricals v. Deputy State Tax Officer

The ruling in brief

Provisions considered

Tvl. Power Lead Electricals v. Deputy State Tax Officer

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