Sri Shanmuga Hardwares Electricals Vs STO
Date: February 19, 2024
Subject Matter
ITC claims cannot be rejected solely based on non-declaration in the GSTR-3B returns
Summary
The petitioner, engaged in the trade of electrical products and hardware, contested separate assessment orders for the years 2017-2018, 2018-2019, and 2019-2020, arguing their eligibility for ITC despite filing nil returns in GSTR-3B. They claimed th…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner assails separate assessment orders, each dated 30.09.2023, in respect of assessment years 2017-2018, 2018-2019 and 20 19-2020, respectively, in these three writ petitions. 2. The petitioner carries on trade in electrical products and hardware. By asserting that nil returns were erroneously and inadvertently filed in the GSTR-3B re…