https://www.taxtmi.com/caselaws?id=763813 A GST return and input tax credit dispute arising from delayed filing was addressed in light of Section 118 of the Finance Act, 2024 and subsequent circulars. The petitioner sought reconsideration of the adverse order and expressed readiness to respond to the show cause notice, while the respondents raised no objection. Following the course adopted in similar matters, the impugned order was set aside, the matter was restored to the show cause notice stage, and the authority was directed to permit a reply and reconsider the claim in accordance with law. en-us Tue, 03 Dec 2024 00:00:00 +0530 Mon, 02 Jun 2025 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763813 A GST return and input tax credit dispute arising from delayed filing was addressed in light of Section 118 of the Finance Act, 2024 and subsequent circulars. The petitioner sought reconsideration of the adverse order and expressed readiness to respond to the show cause notice, while the respondents raised no objection. Following the course adopted in similar matters, the impugned order was set aside, the matter was restored to the show cause notice stage, and the authority was directed to permit a reply and reconsider the claim in accordance with law. Case-Laws GST Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763813