This is to apprise you about a welcome decision of Hon’ble Madras High Court in Ganges International Pvt Ltd v. AC GST & CE, (WP Nos. 1092 of 2019). The Court was dealing with a situation where the taxpayer paid Service Tax (‘ST’) under Goods and Services Tax (‘GST’) regime but could not avail the Input Tax Credit (‘ITC’) as the time limit to file ST return was elapsed.
Source Gaba & Co
