https://www.taxtmi.com/caselaws?id=767097 HC held that disallowance of the petitioner's ITC, solely on the ground that GSTR-3B returns for November 2018 to March 2019 were filed beyond the original due date, is unsustainable in view of the subsequent insertion of Section 16(5) of the GST Act, which extended and regularized the time for availing credit. Since the petitioner's returns now fall within the revised statutory timeline, the benefit of the amendment cannot be denied. The petitioner is permitted to approach the appropriate authority with a rectification application, and the authority is to consider ITC in light of the amended provision. The petition was disposed of on these terms. en-us Wed, 05 Mar 2025 00:00:00 +0530 Wed, 19 Nov 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767097 HC held that disallowance of the petitioner's ITC, solely on the ground that GSTR-3B returns for November 2018 to March 2019 were filed beyond the original due date, is unsustainable in view of the subsequent insertion of Section 16(5) of the GST Act, which extended and regularized the time for availing credit. Since the petitioner's returns now fall within the revised statutory timeline, the benefit of the amendment cannot be denied. The petitioner is permitted to approach the appropriate authority with a rectification application, and the authority is to consider ITC in light of the amended provision. The petition was disposed of on these terms. Case-Laws GST Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767097