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    GST

    HC ruled in favor of petitioner seeking permission to revise...

    High Court Allows Revision of GSTR-3B Returns for ITC Claims Under Section 140 CGST Act Due to Technical System Limitations

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    GSTJanuary 30, 2025Case LawsHC

    HC ruled in favor of petitioner seeking permission to revise GSTR-3B returns for July-November 2017. The case centered on transitional ITC claims under Section 140 of CGST Act 2017. Court acknowledged system limitations, noting TRAN-01 facility was available only from August 25, 2017, despite GST implementation from July 1, 2017. The delay in ITC availability forced petitioner to discharge liability through cash payments. HC emphasized technical glitches shouldn't penalize compliant taxpayers, particularly those under inverted duty structure. The ruling permits revision of returns, allowing proper ITC utilization despite initial system constraints.

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