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Karnataka HC Sets Aside ITC Rejection as GST Returns Were Filed Before 30 Nov 2021
Case Law Details
- Case Name
- ABE Security Mechanics Private Limited Vs Superintendent 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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ABE Security Mechanics Private Limited Vs Superintendent of Central Tax (Karnataka High Court)
The Karnataka High Court considered a writ petition challenging an Order-in-Original dated 22 February 2024 and the related show cause notice dated 5 December 2023 issued under the Central Goods and Services Tax Act, 2017. The petitioner contended that its appeal against the Order-in-Original had been rejected solely on the ground of delay without examination of the merits of the Input Tax Credit (ITC) claim.
The dispute concerned rejection of delayed ITC claims relating to the finan...
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