https://www.taxtmi.com/caselaws?id=767166 The Calcutta HC noted that the amended GST input tax credit provision extended the cut-off date and removed the earlier penal effect linked to delay under section 16(4) for the relevant financial years. On that basis, the petitioner's returns for September 2018 to March 2019 were treated as covered by the extended regime, and the benefit of the amendment could not be denied merely because GSTR-3B returns had been filed late. Any consequential relief, however, was to be sought through an electronic rectification application before the competent authority. en-us Wed, 05 Mar 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767166 The Calcutta HC noted that the amended GST input tax credit provision extended the cut-off date and removed the earlier penal effect linked to delay under section 16(4) for the relevant financial years. On that basis, the petitioner's returns for September 2018 to March 2019 were treated as covered by the extended regime, and the benefit of the amendment could not be denied merely because GSTR-3B returns had been filed late. Any consequential relief, however, was to be sought through an electronic rectification application before the competent authority. Case-Laws GST Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767166