https://www.taxtmi.com/forum/issue?id=119140 Authorities disallowed ITC as time barred because the GSTR 3B for the period of cancelled registration was filed after the statutory due date; the taxpayer restored registration under an amnesty and relied on a High Court decision allowing ITC for the cancellation-revocation period, though that case did not directly rule on the limitation provision. Recommended appellate positions are to preserve the appeal, distinguish the facts from the later amnesty relied upon by the High Court, and argue that portal filing constraints and cash payment requirements prevented timely ITC claim. en-us Tue, 04 Jun 2024 19:26:02 +0530 Fri, 24 Jan 2025 10:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119140 Authorities disallowed ITC as time barred because the GSTR 3B for the period of cancelled registration was filed after the statutory due date; the taxpayer restored registration under an amnesty and relied on a High Court decision allowing ITC for the cancellation-revocation period, though that case did not directly rule on the limitation provision. Recommended appellate positions are to preserve the appeal, distinguish the facts from the later amnesty relied upon by the High Court, and argue that portal filing constraints and cash payment requirements prevented timely ITC claim. Discussion-Forum GST Tue, 04 Jun 2024 19:26:02 +0530 https://www.taxtmi.com/forum/issue?id=119140