Disallowance made on basis of delayed filing of GST return without vouching exact amount of GST discharged by extended due date: ITAT Directs readjudication [Read Order]

By Aparna. M - On February 9, 2024 1:32 pm - 2 mins read
ITAT Pune - Income Tax - GST - ITAT - GST Payment Due Date - Delayed filing GST - GST return - taxscan

The Pune bench of Income Tax Appellate Tribunal ( ITAT ) observed that disallowance made on the basis of delayed filing of Goods and Service Tax return without vouching the exact amount of GST discharged by extended due date. Therefore the bench directed readjudication . The assessee Sharp Aluminium is a resident partnership firm  filed its return of…

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