ITC denial for belated filing of GSTR-3B returns: HC Allows Appeal with Pre-Deposit

Harsh Khanna and Sons HUF Vs Assistant Commissioner (Delhi High Court)

Delhi High Court, in the case of M/s Harsh Khanna and Sons HUF vs. Assistant Commissioner, has declined to entertain a writ petition challenging an order denying Input Tax Credit (ITC) due to belated filing of GSTR-3B returns. The Court directed the assessee to pursue the statutory appellate remedy available under Section 107 of the Central Goods and Service Tax Act, 2017 (CGST Act).

The petitioner, M/s Harsh Khanna and Sons HUF, had approached the High Court under Articles 226 and 227 of the Constitution

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