HC allowed petition regarding Input Tax Credit (ITC) claims ...

Taxpayers Can Claim GST Input Tax Credit for 2017-21 if GSTR-3B Filed by November 2021 Under Section 16(5)

February 21, 2025

Case Laws GST HC

HC allowed petition regarding Input Tax Credit (ITC) claims under GST regime. Following precedent in Sri Ganapathi Pandi Industries case, court held that retrospective amendment to Section 16 of CGST Act by insertion of sub-section (5) enables taxpayers to claim ITC for FYs 2017-18 to 2020-21 if GSTR-3B returns were filed by November 30, 2021. Department's order dated February 26, 2021 denying ITC based on Section 16(4) limitation was quashed. Court restrained authorities from initiating proceedings against petitioner on limitation grounds, recognizing extended timeline under Section 16(5). Decision affirms legislative intent to provide relief through retrospective amendment effective from July 1, 2017.

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HC allowed petition regarding Input Tax Credit (ITC) claims ...

Taxpayers Can Claim GST Input Tax Credit for 2017-21 if GSTR-3B Filed by November 2021 Under Section 16(5)

February 21, 2025

Case Laws GST HC

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