High Court of Madras7 July 2026

WFB Baird and Company India (P.) Ltd. v. State Tax Officer I

For assesseeRemanded

WP NOS. 24237 & 24239 OF 2026

The ruling in brief

Where SCN identified excess ITC claim due to mismatch in returns and did not allege fraud or suppression, proceeding should be under section 73, not section 74, as section 74's ingredients were absent, making assessment order unsustainable and requiring remand for a fresh decision under proper section with liberty for statutory reliefs

Provisions considered

Section 75, read with sections 73, 74 and 128A, 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

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Related rulings

Delhi High Court29 Sept 2026

For revenue

WFB Baird and Company India (P.) Ltd. v. State Tax Officer I

The ruling in brief

Provisions considered

WFB Baird and Company India (P.) Ltd. v. State Tax Officer I

The ruling in brief

Provisions considered

Read the full analysis

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

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Read the full analysis