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TNVAT ITC utilised during GST Period without Filing TRAN 1 : Madras HC Sets Aside S.74 Order, Allows Fresh Hearing

Update / Judgement Date

26 Jun 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderExcise, VAT & CustomGST

Madras High Court set aside a Section 74 order where the taxpayer availed TNVAT ITC during GST without filing TRAN-1. The court granted a fresh hearing, recognizing procedural challenges during GST transition.