Madras High Court held that ITC in respect of delayed GSTR-3B allowed provided GSTR-3B is filed on or before 30.11.2021. accordingly, claim of ITC barred by limitation in terms of section 16(4) of ...

The petitioner has preferred the present appeal mainly contesting that respondent-department erred in denying claim of ITC for delay in filing GSTR-3B returns since the delay was on account of ...