Karnataka High Court Holds GST Authorities Must Reconsider ITC Claims for Returns Filed Before 30.11.2021
The Karnataka High Court has quashed an adjudication order denying Input Tax Credit (ITC) and directed GST authorities to reconsider the petitioner’s ITC claim for returns filed before 30.11.2021, in light of statutory amendments and relevant Supreme Court decisions. The Court emphasized that timely filed returns entitle taxpayers to ITC consideration under the amended GST regime.
