Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeGSTHimachal Pradesh HC Allows Manual Filing of GSTR-3B to Claim Missed ITC

Himachal Pradesh HC Allows Manual Filing of GSTR-3B to Claim Missed ITC

GST

Published on

By Mariya Paliwala
Himachal Pradesh HC

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
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.

Latest articles

Indirect Taxes

Delhi High Court Quashes Rs. 533.79 Crore Sales Tax Assessment Against Railways; Orders Segregation of Rolling Stock Transferred to IRFC

The Delhi High Court has set aside sales tax assessment and revisional orders involving...
Indirect Taxes

Customs Officer Can’t Challenge Repatriation After Loan-Posting Order Attains Finality: Gauhati High Court

The Gauhati High Court has refused to interfere with the repatriation of a customs...
Other Laws

Court-Appointed Valuer Can’t Be Denied Reasonable Fees Due to Administrative Lapse: Bombay High Court

The Bombay High Court has held that an administrative failure to obtain prior sanction...
GST

CAG Flags Rs. 20 Crore Excess ITC, Delayed GST Recovery and Bid-Rigging Risks in Himachal Pradesh

The Comptroller and Auditor General of India (CAG) has flagged serious deficiencies in Himachal...

More like this

Indirect Taxes

Delhi High Court Quashes Rs. 533.79 Crore Sales Tax Assessment Against Railways; Orders Segregation of Rolling Stock Transferred to IRFC

The Delhi High Court has set aside sales tax assessment and revisional orders involving...
Indirect Taxes

Customs Officer Can’t Challenge Repatriation After Loan-Posting Order Attains Finality: Gauhati High Court

The Gauhati High Court has refused to interfere with the repatriation of a customs...
Other Laws

Court-Appointed Valuer Can’t Be Denied Reasonable Fees Due to Administrative Lapse: Bombay High Court

The Bombay High Court has held that an administrative failure to obtain prior sanction...