Sec16(4) of CGST Act


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This discussion seeks clarification on Section 16(4) of the CGST Act concerning the financial year 2017-18. The user's Input Tax Credit (ITC) was disallowed because their suppliers filed their GSTR-3B returns after the extended due date, specifically on 20.07.2019. They are looking for relevant case law, noting that several High Courts have ruled in favour of the revenue department, citing a Madras High Court decision. A Special Leave Petition (SLP) regarding a Patna High Court decision is also pending before the Supreme Court.

10 April 2024 Need help regarding sec 16(4) of CGST act for the F.Y 2017-18. ITC has been disallowed on grounds that suppliers has filed GSTR-3b after Extended Duedate i.e on 20.07.2019 .
Please suggest case law if any
As many high courts has given decision in favour of Revenue department.

13 April 2024 Madras High Court
Tvl.Kavin HP Gas Gramin Vitrak vide Order No. W.P.(MD).Nos.7173 and 7174 of 2023 and W.M.P.(MD)Nos.6764 and 6765 of 2023

18 April 2024 SLP against one of the Patna HC decision is pending before Supreme Court in Shanti Motors.

20 June 2024 Thanks for your Reply


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