Case Law Details
Case Name : M/s Anand Steel (Trade Name) (Pro. Shri Jagdish Kumar Mansukhani), Ratlam, Madhya Pradesh Vs Union of India and Others (Madhya Pradesh High court)
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All High Courts Madhya Pradesh HC
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M/s Anand Steel (Trade Name) (Pro. Shri Jagdish Kumar Mansukhani), Ratlam, Madhya Pradesh Vs Union of India and Others (Madhya Pradesh High court)
The Madhya Pradesh High Court in Anand Steel Vs Union of India addressed the issue of disallowing Input Tax Credit (ITC) for late filing of GST returns. The petitioner, a proprietorship firm, had duly filed returns for the 2018-19 period but was later served a notice proposing disallowance of ITC due to delayed filing. The petitioner argued that Section 16(4) of the CGST Act, which imposes a time limit on claiming ITC, was arbit
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Even the insertion of Subsections 5 and 6 in Section 16 do not bestow the righteous claim vested as per 16 (1) and (2).Only for Fy upto 2021 the ITC is allowed for already filed belated returns .As per Logical reasoning of HC, ITC must be allowed without time limit as it was under Cenvat Rules