https://www.taxtmi.com/caselaws?id=772229 Delayed filing of GSTR-3B was used to deny Input Tax Credit, but the Court noted that the petitioner relied on Section 16(5) of the GST law and that the return for the relevant tax period was filed no later than 14 January 2021. On that prima facie basis, the adjudication could not be sustained without reconsideration of the effect of Section 16(5). The disallowance order was therefore set aside and the matter remanded to the proper officer for fresh decision in light of Section 16(5). en-us Mon, 19 May 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772229 Delayed filing of GSTR-3B was used to deny Input Tax Credit, but the Court noted that the petitioner relied on Section 16(5) of the GST law and that the return for the relevant tax period was filed no later than 14 January 2021. On that prima facie basis, the adjudication could not be sustained without reconsideration of the effect of Section 16(5). The disallowance order was therefore set aside and the matter remanded to the proper officer for fresh decision in light of Section 16(5). Case-Laws GST Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772229