https://www.taxtmi.com/caselaws?id=765360 Input tax credit denial based on late filing of GSTR-3B under the earlier time limit had to be reconsidered after the later extension under Section 16(5) of the CGST/SGST regime. As the impugned assessment did not account for the extended limitation and the taxpayer was entitled to be heard afresh, the demand and penalty could not be sustained on the existing record. The order was set aside and the matter remitted for fresh consideration in light of Section 16(5). en-us Thu, 23 Jan 2025 00:00:00 +0530 Tue, 03 Jun 2025 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765360 Input tax credit denial based on late filing of GSTR-3B under the earlier time limit had to be reconsidered after the later extension under Section 16(5) of the CGST/SGST regime. As the impugned assessment did not account for the extended limitation and the taxpayer was entitled to be heard afresh, the demand and penalty could not be sustained on the existing record. The order was set aside and the matter remitted for fresh consideration in light of Section 16(5). Case-Laws GST Thu, 23 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765360