Skip to main content
← back
Informative

GST: Madras HC quashes ITC Denial for Late GSTR-3B Filing Citing Retrospective CGST Act Amendment

Update / Judgement Date

11 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

The Madras High Court quashed an Input Tax Credit (ITC) denial under GST for the late filing of GSTR-3B, citing a retrospective amendment to the CGST Act. The court held that the amendment, which allows for ITC even with late filing subject to certain conditions, should be applied retrospectively. This ruling provides relief to businesses that faced ITC denials solely due to the delayed submission of their GSTR-3B returns, aligning with the legislative intent of the amendment.