Madras HC allows ITC Despite Late GSTR-3B Filing

Shanker Impexx Vs Assistant Commissioner (Madras High Court) The Madras High Court addressed a writ petition filed by Shanker Impexx challenging an order dated April 19, 2023, which likely denied their Input Tax Credit (ITC) claim. The petitioner’s counsel argued that the issue was no longer unresolved, citing a previous decision of the same court in a batch of writ petitions (W.P.No.25081 of 2024, etc., dated October 17, 2024), and requested that the benefit of that order be extended to the present case. The Additional Government Pleader (T) for the respondent acknowledged that the lega...