Madras HC Sets Aside GST Notice Over One-Day GSTR-3B Filing Delay

Ohm Sakthi Blue Metals Vs Superintendent of GST & Central Excise (Madras High Court)

In the case of Ohm Sakthi Blue Metals vs Superintendent of GST & Central Excise, the Madras High Court addressed a dispute regarding a one-day delay in filing GSTR-3B for the financial year 2019-2020. The petitioner was issued a show cause notice by the tax authorities on 16 May 2024 for the delayed filing, which resulted in a tax demand of ₹3,46,866 along with interest. The petitioner argued that the delay occurred due to the COVID-19 pandemic and sought to quash the notice.

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