2024 (9) TMI 1530 - HC - GST

Denial of Input Tax Credit for the year 2018-19 - delayed filing of Form GSTR-3B - HELD THAT - This writ petition will stand disposed of holding that the directions contained in the judgment of this Court in 2024 (6) TMI 288 - KERALA HIGH COURT will apply to the petitioner also, where it was held that 'When the ITC is not an absolute right but is an entitlement subject to the conditions and restrictions prescribed under the Statute, the conditions, restrictions and time limit specified by law form the fulcrum on which the grant of ITC and tax collection for each financial year are balanced. The Scheme of the Act also provides that only tax collected and paid to the government could be given as input tax credit.' Exts. P1 and P2 will stand set aside to the extent of denial of credit on account of belated filing of Form GSTR-3B. The competent among the respondents shall consider the directions contained in the judgment of this Court in M.Trade Links and pass fresh orders considering the factual situation in this case, within three months from the date of receipt of a certified copy of this judgment. Petition allowed.

Summary

The petitioner challenged the denial of Input Tax Credit for 2018-19 due to delayed filing of Form GSTR-3B. The court held in favor of the petitioner, citing a previous judgment. The respondents were directed to reconsider the denial within three months.