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of <h1>Tax Credit Dispute Resolved: Delayed Return Filing Doesn't Automatically Disqualify Input Tax Credit Under Section 16(5)</h1> <h3>M/s. Diamond Timber Industries Versus Superintendent of CGST & CX, Range I, Singur CGST & CX Division, Howrah Commissionerate & Ors.</h3> M/s. Diamond Timber Industries Versus Superintendent of CGST & CX, Range I, Singur CGST & CX Division, Howrah Commissionerate & Ors. - TMI The Calcutta High Court, in a challenge to an adjudication order dated 17th August 2024 under Section 73 of the CGST/WBGST Act, 2017, addressed the disallowance of Input Tax Credit (ITC) on the ground of delayed filing of the return under Section 39 in Form GSTR-3B. The Court noted that the petitioner sought benefit under the newly inserted Section 16(5) of the Act and observed that the actual return submission date for the tax period August 2019 to March 2020 was not later than 14th January 2021. Holding that the matter warranted reconsideration in light of Section 16(5), the Court set aside the impugned order and remanded the case to the proper officer for fresh adjudication. The writ petition was disposed of accordingly.
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