Calcutta HC allows rectification of ITC claims under amended Section 16(5)

Prabir Kumar Das Vs Assistant Commissioner of State Tax (Calcutta High Court) Background of the Case The case Prabir Kumar Das vs Assistant Commissioner of State Tax (Calcutta High Court) revolves around the disallowance of Input tax credit(ITC) claimed by the petitioner for the tax period September 2018 to March 2019. The ITC was denied because the petitioner filed GSTR-3B returns beyond the due date stipulated in Section 16(4) of the WSBGST/CGST Act, 2017. The petitioner challenged the order passed under Section 73 of the Act, contending that the new provisions introduced by the West Bengal ...