Tax Authorities Must Allow Input Tax Credit for Delayed Returns Under Recent CGST Act Amendments Benefiting Taxpayers The HC allowed the writ petition, setting aside previous orders and directing tax authorities to permit input tax credit claims for delayed returns from ...
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Tax Authorities Must Allow Input Tax Credit for Delayed Returns Under Recent CGST Act Amendments Benefiting Taxpayers
The HC allowed the writ petition, setting aside previous orders and directing tax authorities to permit input tax credit claims for delayed returns from June 2018 to March 2019, based on recent amendments to the CGST Act and GST Policy Wing circular.
The Jharkhand High Court, through an oral order by Chief Justice M. S. Ramachandra Rao, set aside the impugned orders (Annexure-2 and Annexure-4) passed by the respondents. Relying on clause (5) of Section 16 of the CGST Act, as inserted by the Finance (No.2) Act, 2024 (effective from 01.07.2017), and the GST Policy Wing circular dated 15.10.2024, the Court directed the respondents to allow the petitioner to claim input tax credits for delayed returns filed for the period June 2018 to March 2019. The writ petition (W.P.(T) No. 3123 of 2024) and any pending interim applications were disposed of accordingly.
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