High Court Allows Revision of GSTR-3B Returns for ITC Claims Under Section 140 CGST Act Due to Technical System Limitations
Case-Laws
GST
HC ruled in favor of petitioner seeking permission to revise GSTR-3B returns for July-November 2017. The case centered on transitional ITC claims under Section 140 of CGST Act 2017. Court acknowledged system limitations, noting TRAN-01 facility was available only from August 25, 2017, despite GST implementation from July 1, 2017. The delay in ITC avai
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