https://www.taxtmi.com/caselaws?id=287258 The High Court of PUNJAB & HARYANA allowed the petition concerning un-utilized Input Tax Credit (ITC) under the GST regime, granting relief based on a previous judgment favoring Assessees. The court extended the deadline for filing annual returns to January 31, 2020, from December 31, 2019. The petitioner, a Proprietorship concern, can now submit the required statutory Form TRAN-I by the revised deadline. If faced with portal issues, the petitioner can claim unutilized credit in their GST-3B Forms for February 2020. No costs were awarded, providing a comprehensive resolution to ITC and compliance issues under GST. en-us Fri, 20 Dec 2019 00:00:00 +0530 Mon, 06 Apr 2020 10:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287258 The High Court of PUNJAB & HARYANA allowed the petition concerning un-utilized Input Tax Credit (ITC) under the GST regime, granting relief based on a previous judgment favoring Assessees. The court extended the deadline for filing annual returns to January 31, 2020, from December 31, 2019. The petitioner, a Proprietorship concern, can now submit the required statutory Form TRAN-I by the revised deadline. If faced with portal issues, the petitioner can claim unutilized credit in their GST-3B Forms for February 2020. No costs were awarded, providing a comprehensive resolution to ITC and compliance issues under GST. Case-Laws GST Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287258