Belated input tax credit and interest for late GSTR-3B filing: retrospective amendment limited demand, interest liability sustained.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Prima facie determination on alleged violation of input tax credit conditions under Section 16(4) was negated by a retrospective statutory amendment inserting clarificatory provisions, and an earlier confirmed demand for 2018-19 was rectified by a subsequent order, leaving only a reduced demand. Separately, interest levied for belated tax payment and late filing of GSTR-3B was upheld as correctly imposed under the GST regime, leaving no scope for interference. Consequent writ relief was refused and the petition dismissed.....