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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Non-Filing of GSTR-3B Due to Covid Prevents ITC Claim before Prescribed Date: Madras HC Quashes Orders Citing Sec. 16 Amendment
Appeal Against OrderGST
Madras High Court quashed GST orders denying ITC claims due to non-filing of GSTR-3B during COVID, applying the beneficial Section 16 amendment retrospectively. The judgment acknowledges pandemic-era compliance challenges while upholding substantive tax rights under the amended provisions.
