https://www.taxtmi.com/caselaws?id=775328 A demand and penalty based solely on delayed filing of GSTR-3B returns were questioned after a later statutory change extended the time limit for availing input tax credit for invoices and debit notes relating to the relevant financial years up to 30 November 2021. The earlier adverse order had proceeded on the original due date under Section 39 of the CGST Act, 2017. In light of the amended legal position introduced by Notification No. 17/2024-Central Tax and Section 118 of the Finance (No. 2) Act, 2024, the matter required reconsideration under the updated timeline. The impugned order was set aside and the case remanded for fresh decision. en-us Mon, 14 Jul 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775328 A demand and penalty based solely on delayed filing of GSTR-3B returns were questioned after a later statutory change extended the time limit for availing input tax credit for invoices and debit notes relating to the relevant financial years up to 30 November 2021. The earlier adverse order had proceeded on the original due date under Section 39 of the CGST Act, 2017. In light of the amended legal position introduced by Notification No. 17/2024-Central Tax and Section 118 of the Finance (No. 2) Act, 2024, the matter required reconsideration under the updated timeline. The impugned order was set aside and the case remanded for fresh decision. Case-Laws GST Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775328