Writ Petition Dismissed for Delay Under Section 107(1) GST Act; Appellate Authority to Reconsider ITC Issues
Case-Laws
GST
The HC dismissed the writ petition filed beyond the prescribed limitation period under Section 107(1) of the GST Act, declining to exercise jurisdiction under Articles 226 and 227. The petition challenged the disallowance of ITC on grounds that the supplier failed to discharge tax liability by filing GSTR-3B returns for supplies made during August to November 2019.
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