Input Tax Credit on delayed GSTR-3B filing was set aside and remitted for fresh reconsideration under earlier directions.

Denial of Input Tax Credit solely because Form GSTR-3B was filed belatedly was held to be covered by the earlier Kerala HC ruling in M. Trade Links, and those directions were applied to the petitioner. The orders rejecting credit to that extent were set aside, and the competent authority was directed to reconsider the claim afresh in light of the earlier directions and the factual circumstances of the case. The matter was therefore remitted for fresh determination on the restricted issue of delayed filing, rather than a blanket denial of credit.

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Issues: Whether denial of Input Tax Credit on account of delayed filing of Form GSTR-3B for the relevant year was liable to be interfered with and whether the petitioner was entitled to the benefit of the directions issued in the earlier judgment covering the same issue.

Analysis: The denial of credit was held to be covered by the earlier judgment of the Court in M. Trade Links, and the directions issued therein were directed to apply to the petitioner as well. The impugned orders were set aside only to the extent they denied credit on account of belated filing of Form GSTR-3B, and the competent authority was directed to reconsider the matter afresh in the light of those directions and the factual situation of the case.

Conclusion: The challenge succeeded in part, with the denial of credit on the ground of delayed filing being set aside and the matter remitted for fresh orders in accordance with the applicable directions.

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