Section 43B Allows GST Deduction Once Payment Is Made & Late Payment Charges Not a Penalty

Marvex Pipe Tech Private Limited Vs ITO (ITAT Ahmedabad)

GST Paid u/s 43B Allowed & Late Payment Charges Not a Penalty: Ahmedabad ITAT Deletes Disallowances

Ahmedabad ITAT (Bench “D”) in Marvex Pipe Tech Pvt. Ltd. vs. ITO, Ward-2(1)(1), Ahmedabad (ITA No.1820/Ahd/2025, AY 2022-23, order dated 19.12.2025) allowed the assessee’s appeal and deleted both disallowances sustained by CIT(A)/NFAC.

The Tribunal held th

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