News Logistix Vs Superintendent of GST And Central Excise (Madras High Court)
Madras High Court held that denial of claim of ITC on account of delay in GSTR-3B not justified when claim of ITC which is barred by limitation in terms of section 16(4) of the Central Goods and Services Tax Act, 2017 [CGST Act] but within the period prescribed in terms of section 16(5) of the CGST Act.
Facts- The petitioner has preferred the present appeal mainly contesting that respondent-department erred in denying claim of ITC for delay in filing GSTR-3B returns since the delay was on account of Covid-19 outbreak.
Conclusion- Held that the order impugned in the present writ petition is quashed insofar as it relates to the claim made by the petitioners for ITC which is barred by limitation in terms of Section 16 (4) of the CGST Act, 2017 but, within the period prescribed in terms of Section 16 (5) of the said Act. Therefore, the respondent-Department is restrained from initiating any proceedings against the petitioner by virtue of the impugned order based on the issue of limitation. Accordingly, the present Writ Petition is allowed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This writ petition has been filed by the petitioner seeking to call for the impugned order of the respondent passed in ORDER IN ORIGINAL No. 11/2024 -GST (SUPDT) dated 15.04.2024 and quash the same.
