Gujarat HC Quashes ITC Denial Under Sec 16(4), Remands Case Citing Retrospective Sec 16(5)

Shiv Construction Company Vs Additional Commissioner (Gujarat High Court) Gujarat High Court recently reviewed a petition filed by Shiv Construction Company challenging an appellate order that upheld the denial of Input Tax Credit (ITC) claimed by the firm. The dispute originated from an order dated November 21, 2023, passed under Section 73 of the Goods and Services Tax (GST) Act, 2017, which disallowed ITC availed by the petitioner for the financial years 2017-18 and parts of 2018-19. The disallowance was based on the grounds that the GSTR-3B returns claiming this credit were filed after the...