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        Case ID :
        GST

        One-day delay in filing GSTR-3B for September 2020 led to...

        One-day delay in GSTR-3B filing led to tax reversal, court intervenes.

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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.

        One-day delay in filing GSTR-3B for September 2020 led to reversal of ITC. Petitioner filed GSTR-3B on 23.10.2020, one day late. Respondent issued Form GST DRC-01A on 22.03.2024, proposing tax, interest, and payment by 05.04.2024. On non-payment, respondent initiated section 73(1) proceedings and issued impugned show cause notice dated 16.05.2024. GST Council recommended extending GSTR-3B filing deadline for 2017-18 to 2020-21 retrospectively from 01.07.2017. Court held one-day delay deserved consideration and reversal of ITC u/s 73(1) detrimental to petitioner's interest. Show cause notice dated 16.05.2024 set aside, writ petition allowed.

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