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Goods and Services Tax | Delayed GSTR-3B Filing Cannot Bar ITC Without Section 16(5) Review: Calcutta HC

23 Sept 2026 · 4d agoBy CA Sandeep KanoiSource: TaxGuru

Calcutta HC quashes ₹1.18 crore GST demand and directs verification of GSTR-3B filing for retrospective Section 16(5) ITC relief. The post Delayed GSTR-3B Filing Cannot Bar ITC Without Section 16(5) Review: Calcutta HC appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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