https://www.taxtmi.com/caselaws?id=775968 The HC held that the petitioner's claim for input tax credit (ITC) denied due to late filing of GSTR-3B returns requires fresh consideration in light of recent statutory amendments and notifications. The application for rectification filed before the Superintendent, Central GST & Excise, remains pending. The court directed the authority to dispose of the rectification application within three weeks, ensuring compliance with the relevant legal provisions and providing the petitioner an opportunity for personal hearing. The court refrained from adjudicating on the merits and disposed of the petition accordingly. en-us Tue, 29 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775968 The HC held that the petitioner's claim for input tax credit (ITC) denied due to late filing of GSTR-3B returns requires fresh consideration in light of recent statutory amendments and notifications. The application for rectification filed before the Superintendent, Central GST & Excise, remains pending. The court directed the authority to dispose of the rectification application within three weeks, ensuring compliance with the relevant legal provisions and providing the petitioner an opportunity for personal hearing. The court refrained from adjudicating on the merits and disposed of the petition accordingly. Case-Laws GST Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775968