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…
Labour Laws
06/09/20264 min read
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Informative
IGST ITC Declared In GSTR-9 Can Be Adjusted Against Demand Even If Missed in GSTR-3B: Calcutta HC
Update / Judgement Date
30 Nov 2025
Source
Author
Sakshi Bhardwaj — WCP Legal Desk
Reading Time
1 min read
GST
The Calcutta High Court holds that ITC reported in annual return GSTR-9 can be utilised to offset a tax demand even if omitted from GSTR-3B. The ruling protects taxpayers from denial of credit due to procedural lapses.
