Jharkhand HC Allows ITC for Delayed GSTR-3B Filing for FY 2019-20

By CA Sandeep Kanoi Goods and Services Tax Judiciary January 18, 2025

Case Name: Shri Sai Super Market Vs Union of India (Jharkhand High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Jharkhand High Court

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Shri Sai Super Market Vs Union of India (Jharkhand High Court) Jharkhand High Court ruled in favor of Shri Sai Super Market, addressing the disallowance of Input Tax Credit (ITC) worth ₹11,93,004 for delayed filing of GSTR-3B returns for FY 2019-20. The case revolved around the applicability of Section 16(4) of the Central Goods and Services Tax Act, 2017, which initially limited the time for claiming ITC. However, the Finance (No. 2) Act, 2024, amended Section 16 by inserting subsection (5), extending the deadline for ITC claims to November 30, 2021, for returns from FY 2017-18 to FY 2020-2...

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