HC Quashes ITC denial for Late GSTR-3B Filing; Case Remanded for Review

Diamond Timber Industries Vs Superintendent of CGST & CX (Calcutta High Court)

Calcutta High Court has ordered the reconsideration of an Input Tax Credit (ITC) denial to Diamond Timber Industries, which was initially disallowed due to the late filing of its Goods and Services Tax Return (GSTR-3B). The decision, concerning an adjudication order dated August 17, 2024, mandates a fresh review in light of the recently inserted Section 16(5) of the CGST/WBGST Act, 2017.

The petitioner had claimed ITC, but the tax authorities rejected it on the premise that the GSTR-3B for the

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