Claim of ITC within period prescribed u/s. 16(5) allowed even on delayed GSTR-3

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...