Court Overturns Decision on 1-Day Delay in ITC Claim, Emphasizes Retrospective Extension of Time Limit: Madras High Court
In a significant ruling, the High Court of Judicature at Madras has addressed the issue of delayed filing of GSTR-3B and its implications under Section 16(4) of the CGST Act. The case in question involves M/s. Ohm Sakthi Blue Metals and the Superintendent of GST & Central Excise. Case Summary: Background: M/s. Ohm Sakthi Blue Metals, represented by Mr. K. Velmurugan, is a company dealing with blue metals. On 25.01.2024,…
