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Section 43B Allows GST Deduction Once Payment Is Made & Late Payment Charges Not a Penalty
Case Law Details
- Case Name
- Marvex Pipe Tech Private Limited Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Ahmedabad
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Marvex Pipe Tech Private Limited Vs ITO (ITAT Ahmedabad)
GST Paid u/s 43B Allowed & Late Payment Charges Not a Penalty: Ahmedabad ITAT Deletes Disallowances
Ahmedabad ITAT (Bench “D”) in Marvex Pipe Tech Pvt. Ltd. vs. ITO, Ward-2(1)(1), Ahmedabad (ITA No.1820/Ahd/2025, AY 2022-23, order dated 19.12.2025) allowed the assessee’s appeal and deleted both disallowances sustained by CIT(A)/NFAC.
The Tribunal held that GST paid during the year, though pertaining to an earlier period, was rightly claimed as deduction u/s 43B, since it was actually paid in the relevant previous year and had n...
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