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Informative

One Day Delay in GSTR-3B Filing: Madras HC Condones Delay, sets aside ITC Reversal Notice

Update / Judgement Date

23 Aug 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderExcise, VAT & CustomGST

The Madras High Court condoned a one-day delay in the filing of GSTR-3B and set aside the notice for reversal of Input Tax Credit (ITC) issued by the GST department. The court recognized the minimal delay and emphasized the need for a more lenient approach, especially when the delay does not significantly affect revenue collection.