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        Case ID :
        GST

        The HC addressed the petitioner's erroneous claim of input tax...

        Petitioner's Late Input Tax Credit Claim in GSTR-3B for FY 2018-19 Referred for Reconsideration Under Finance Act 2024

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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.
                                The HC addressed the petitioner's erroneous claim of input tax credit (ITC) filed after the due date in GSTR-3B returns for FY 2018-19, which was disallowed in the original order. The petitioner's rectification application, submitted on 14.02.2025 to the Superintendent, Central GST & Excise, remains pending. The court refrained from adjudicating the merits, directing the adjudicating authority to reconsider the ITC claim in light of the Finance (No.2) Act, 2024, relevant notifications, and circulars, subject to statutory conditions. The authority was ordered to dispose of the rectification application within three weeks of receiving a copy of the order, ensuring the petitioner is granted a personal hearing. The petition was disposed of accordingly.
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