https://www.taxtmi.com/caselaws?id=464577 Delayed filing of GST returns and input tax credit claims led to rejection of the petitioner's claims, but the amended statutory regime under Section 118 of the Finance (No. 2) Act, 2024 and subsequent circulars were applied to extend relief. The HC followed the approach adopted in similar matters and, with no objection from the State, set aside the impugned orders and restored the matter to the show cause notice stage. The petitioner was allowed to file a fresh reply, and the claims were directed to be reconsidered in accordance with law. en-us Tue, 03 Dec 2024 00:00:00 +0530 Tue, 04 Nov 2025 20:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464577 Delayed filing of GST returns and input tax credit claims led to rejection of the petitioner's claims, but the amended statutory regime under Section 118 of the Finance (No. 2) Act, 2024 and subsequent circulars were applied to extend relief. The HC followed the approach adopted in similar matters and, with no objection from the State, set aside the impugned orders and restored the matter to the show cause notice stage. The petitioner was allowed to file a fresh reply, and the claims were directed to be reconsidered in accordance with law. Case-Laws GST Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464577