Claim of ITC in respect of delayed GSTR-3B allowed if return filed on or before 30.11.2021

Power Builders Vs Superintendent of GST And Central Excise (Madras High Court) Madras High Court held that ITC in respect of delayed GSTR-3B allowed provided GSTR-3B is filed on or before 30.11.2021. accordingly, claim of ITC barred by limitation in terms of section 16(4) of CGST Act but within period prescribed in terms of section 16(5) is allowed. Facts-This writ petition has been filed by the petitioner seeking to call for the records on the file of the first respondent in impugned Order-in-Original No.09/2024 (GST) dated 10.04.2024 passed for the financial year 2018-19 and quash the same a...