GST: Madras HC quashes ITC Denial for Late GSTR-3B Filing Citing Retrospective CGST Act Amendment [Read Order]
The Court had observed genuine difficulties like the COVID-19 lockdown, health issues, and fire accidents, which led to the delay in filing GSTR-3B and the consequent reversal of ITC claims
The High Court of Madras,quashed the denial of Input Tax Credit (ITC) for late filing of GSTR-3B, citing the retrospective amendment to the Central Goods and Service Tax(CGST) Act,2017. Shanker Impexx,petitioner-assessee,had challenged the order passed by the first respondent on 19.04.2023.The petitioner’s counsel stated that the issue had already been settled by the Court in…
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