Madras HC directed to allow GST Input Tax Credit Claim that was rejected solely based on non-inclusion in GSTR-3B
A Single Bench of the Madras High Court has quashed the rejection of a Goods and Services Tax ( GST ) Input Tax Credit ( ITC ) claim based solely on non-inclusion of the same in GST Return – GSTR-3B. By asserting that nil returns were erroneously and inadvertently filed in the GSTR-3B returns, the…
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