GST Litigation Madras High Court

Extended Deadline Prevails: HC Quashes GST Orders Denying ITC Claim Over Late GSTR-3B Filing The Madras High Court set aside three GST orders, denying the ITC claim of the petitioner merely on the grounds that the GSTR-3B return was lately furnished under Section 39 of the CGST Act, after the statutory deadline. The court holds…