Input tax credit claim denied for late return filing; decision allows regularisation on documents, with rectification option directed.

Input tax credit claim denied for late return filing; decision allows regularisation on documents, with rectification option directed.Case-LawsGSTDenial of input tax credit solely on the ground of belated filing of returns was held unsustainable where the

Input tax credit claim denied for late return filing; decision allows regularisation on documents, with rectification option directed.
Case-Laws
GST
Denial of input tax credit solely on the ground of belated filing of returns was held unsustainable where the taxpayer can substantiate entitlement through requisite documents. The authority was directed to consider the statutory intervention permitting regularisation of the default in return filing and to pass appropriate orders to regular

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