https://www.taxtmi.com/caselaws?id=759286 Denial of Input Tax Credit solely because Form GSTR-3B was filed belatedly was held to be covered by the earlier Kerala HC ruling in M. Trade Links, and those directions were applied to the petitioner. The orders rejecting credit to that extent were set aside, and the competent authority was directed to reconsider the claim afresh in light of the earlier directions and the factual circumstances of the case. The matter was therefore remitted for fresh determination on the restricted issue of delayed filing, rather than a blanket denial of credit. en-us Fri, 02 Aug 2024 00:00:00 +0530 Sat, 10 May 2025 21:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759286 Denial of Input Tax Credit solely because Form GSTR-3B was filed belatedly was held to be covered by the earlier Kerala HC ruling in M. Trade Links, and those directions were applied to the petitioner. The orders rejecting credit to that extent were set aside, and the competent authority was directed to reconsider the claim afresh in light of the earlier directions and the factual circumstances of the case. The matter was therefore remitted for fresh determination on the restricted issue of delayed filing, rather than a blanket denial of credit. Case-Laws GST Fri, 02 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759286