CPC Cannot Deny Section 43B Relief for GST Paid Before ITR Due Date Despite Form 3CD Disclosure

Javid Bagwan Vs ITO Ward-1 & TPS (ITAT Bangalore) CPC Cannot Ignore GST Paid Before ITR Due Date Merely Because Form 3CD Shows Outstanding Liability- Bangalore ITAT Grants Relief u/s 43B The Bangalore ITAT held that where GST liability outstanding as on the date of the tax audit report is subsequently paid before the due date of filing the return of income, deduction under Section 43B cannot be denied merely because Form 3CD reflected the amount as payable at the time of audit. The Tribunal directed the AO to verify the actual payment dates and delete the addition if payment was indeed mad...