Petitioner's Late Input Tax Credit Claim in GSTR-3B for FY 2018-19 Referred for Reconsideration Under Finance Act 2024
Case-Laws
GST
The HC addressed the petitioner's erroneous claim of input tax credit (ITC) filed after the due date in GSTR-3B returns for FY 2018-19, which was disallowed in the original order. The petitioner's rectification application, submitted on 14.02.2025 to the Superintendent, Central GST & Excise, remains pending. The court refrained from adjudicating the merits
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