https://www.taxtmi.com/caselaws?id=772229 HC set aside an adjudication order disallowing Input Tax Credit (ITC) for delayed return filing. Court found the actual return submission date was within permissible timeframe. Remanded the case to the proper officer for fresh adjudication under Section 16(5) of CGST/WBGST Act, 2017, directing reconsideration of the original order. en-us Mon, 19 May 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772229 HC set aside an adjudication order disallowing Input Tax Credit (ITC) for delayed return filing. Court found the actual return submission date was within permissible timeframe. Remanded the case to the proper officer for fresh adjudication under Section 16(5) of CGST/WBGST Act, 2017, directing reconsideration of the original order. Case-Laws GST Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772229