https://www.taxtmi.com/caselaws?id=447367 Denial of belated ITC and rejection of returns was challenged on the ground that the statutory mechanism to claim ITC through GSTR-2 was not operational, and the online portal prevented filing of GSTR-3B unless output tax was paid, thereby obstructing ITC claims. The HC held that, absent notification/enabling of GSTR-2 and given the portal's technical restriction, the taxable person could not be faulted for non-filing; physical filing evidenced bona fides and there was no revenue loss since tax liability was paid. Consequently, the impugned orders were quashed and the matter remitted, with directions to permit manual filing of returns to enable ITC claims even where output tax is unpaid. en-us Fri, 24 Nov 2023 00:00:00 +0530 Wed, 07 Jan 2026 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447367 Denial of belated ITC and rejection of returns was challenged on the ground that the statutory mechanism to claim ITC through GSTR-2 was not operational, and the online portal prevented filing of GSTR-3B unless output tax was paid, thereby obstructing ITC claims. The HC held that, absent notification/enabling of GSTR-2 and given the portal's technical restriction, the taxable person could not be faulted for non-filing; physical filing evidenced bona fides and there was no revenue loss since tax liability was paid. Consequently, the impugned orders were quashed and the matter remitted, with directions to permit manual filing of returns to enable ITC claims even where output tax is unpaid. Case-Laws GST Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447367