Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Calcutta HC Allows IGST ITC Set-Off Even if Missed in GSTR-3B
Update / Judgement Date
30 Nov 2025
Source
Author
Sakshi Bhardwaj — WCP Legal Desk
Reading Time
1 min read
The High Court held that IGST ITC declared in GSTR-9 can be used for set-off against demand even if the taxpayer missed reporting it in GSTR-3B, reinforcing substantive rights over procedural lapses.