GST ITC Denial Set Aside as Section 16(5) Extends Claim Deadline to 30th November 2021

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...