Madras HC upholds ITC Claims despite discrepancies in GSTR-3B

Sri Shanmuga Hardwares Electricals Vs STO (Madras high court) In a recent judgment, the Madras High Court addressed the issue of Input Tax Credit (ITC) claims in the case of Sri Shanmuga Hardwares Electricals versus the State Tax Officer. The petitioner, engaged in the trade of electrical products and hardware, contested separate assessment orders for the years 2017-2018, 2018-2019, and 2019-2020. The petitioner argued that despite filing nil returns in GSTR-3B inadvertently, they were eligible for ITC as reflected in their GSTR-2A and annual GSTR-9 returns. However, the assessment orders reje...