M/s Anand Steel(Prop: Shri Jagdish Kumar Mansukhani), Ratlam, Madhya Pradesh Vs Union of India
Date: November 21, 2024
Subject Matter
Denying ITC based solely on late filing of returns penalizes taxpayers twice
Summary
The case involves multiple writ petitions challenging an order passed under Section 74 concerning the disallowance of Input Tax Credit (ITC) due to the late filing of GST returns for the financial year 2018-19. The petitioner, a proprietorship firm r…
FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT Matter is heard finally with the consent of parties. This order shall govern disposal of aforesaid Writ Petition Nos. 2164/2024, 3757/2023, 1280/2024, 1859/2024, 2133/2024, 2964/2024, 3551/2024, 3664/2024, 13142/2024, 14857/2024, 14975/2024. Regard being had to the similitude of the controversy involved in the aforesaid petitions, they h…