One Day Delay in GSTR-3B Filing: Madras HC Condones Delay, sets aside ITC Reversal Notice [Read Order]

The court noted that the GST Councilā€™s recommendation to extend the GSTR-3B filing deadline for financial years 2017-2021, applicable retrospectively from July 1, 2017, supported the petitionerā€™s case
By Navasree A.M - On August 23, 2024 11:11 am - 2 mins read
GSTR-3B Filing - Madras HC - Madras High Court - Goods and Services Tax - GST - ITC - Input Tax Credit - ITC Reversal Notice - high court news - GST news - taxscan

The Madras High Court has condoned a one-day delay in filing GSTR-3B and set aside the Input Tax Credit ( ITC ) reversal notice issued by the Goods and Services Tax (GST) department. The court observed that the one day delay needed consideration. The bench of Justice Krishnan Ramasamy found that the petitionerā€™s delay was…

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