https://www.taxtmi.com/caselaws?id=784352 Excess input tax credit claimed in a delayed GSTR-3B return was disallowed on timing and matching grounds, and the appeal was rejected on limitation without considering the alleged unintended delay. The High Court directed the respondent authorities to pass a fresh order after dealing with all contentions raised by the petitioner and after granting due opportunity of hearing. The fresh exercise was ordered to be completed within twelve weeks from receipt of the writ order. en-us Tue, 23 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784352 Excess input tax credit claimed in a delayed GSTR-3B return was disallowed on timing and matching grounds, and the appeal was rejected on limitation without considering the alleged unintended delay. The High Court directed the respondent authorities to pass a fresh order after dealing with all contentions raised by the petitioner and after granting due opportunity of hearing. The fresh exercise was ordered to be completed within twelve weeks from receipt of the writ order. Case-Laws GST Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784352