The Himachal Pradesh High Court has permitted a taxpayer to manually file its GSTR-3B return for the quarter ending March 2021 to claim unavailed Input Tax Credit (ITC) of over Rs. 10.54 lakh, holding that such permission would not automatically nullify an already confirmed tax demand. The Bench of Justice Vivek Singh Thakur and Justice…
Himachal Pradesh HC Allows Manual Filing of GSTR-3B to Claim Missed ITC
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Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
