Held that the assessee failed to pay GST to credit of Central Government before due date of filing return under section 139(1), merely because assessee did not claim deduction for GST liability and took same directly to balance sheet, same would not circumvent section 43B. Disallowance of unpaid GST is held to be justified. (AY. 2019-20)
Husna Parveen (Smt.) v. CIT (2022) 197 ITD 134 (Varanasi) (Trib.)
S. 43B : Deductions on actual payment-GST liability-Directly shown in balance sheet-Failure to pay before filing of return u/s. 139(1)-Disallowance is justified. [S. 139(1), 145A]