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        Case ID :
        GST

        Validity of SCN - Reversal of Input Tax Credit - In the...

        Show-Cause Notice Challenges Late GSTR 3B Filing and ITC Reversal for 2018-19; Intentional Delay Alleged.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Validity of SCN - Reversal of Input Tax Credit - In the show-cause notice, the respondents have alleged that the notice i.e. petitioner has willfully filed the return on a later date than the due date of filing of GSTR 3B for the financial year 2018-19 to accommodate ITC, therefore, it is a matter of adjudication whether there was any willful delay on the part of the petitioner to submit the return or not? - Now the show-cause notice has been issued, therefore, the petitioner is required to file a return to the show-cause notice before the competent authority. - HC
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