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Software Co. Wins Legal Battle Over Delayed GST Filing, Gets Relief on Input Tax Credits.

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Full Text of the Document

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....The HC set aside the show cause notice and impugned order, remanding the matter to the stage preceding them. This was done in line with similar cases where delay in filing GST returns and claiming input tax credit for FY 2018-19 was involved. The petitioner was allowed to avail the benefit of orders passed in a comparable matter before the same HC.....