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 that GST paid during the year, though pertaining to an earlier period, was rightly claimed as deduction u/s 43B, since it was actually paid in the relevant previous year and had n...