ITC denial for GSTR-3B filed within extended time limit is unsustainable and quashed.
ITC denial for GSTR-3B filed within extended time limit is unsustainable and quashed. Issue Whether Input Tax Credit (ITC) can be denied on the ground of belated filing of GSTR-3B returns when the returns were filed within the extended time limit prescribed for availing ITC. Facts Impugned Order & Defects: The petitioner assailed the order… Read More »