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GST ITC Denial Set Aside as Section 16(5) Extends Claim Deadline to 30th November 2021
Case Law Details
- Case Name
- Manjunatha Exports Vs Deputy Commissioner of Central Tax (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Manjunatha Exports Vs Deputy Commissioner of Central Tax (Karnataka High Court)
The Karnataka High Court considered a petition seeking the setting aside of an Order-in-Original and an Order-in-Appeal passed under the Central Goods and Services Tax Act, 2017. The petitioner also sought a refund of the statutory pre-deposit made under Section 107(6) of the CGST Act.
The dispute arose in relation to the filing of Form GSTR-3B for the month of March 2019. The petitioner filed the return online on 28.10.2019, though belatedly. Subsequently, the tax authorities issued a show cause notice proposing t...
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