Clerical error in TIN number may not justify input tax credit reversal where registration records can verify the correct details.

An adverse reversal of input tax credit and penalty based solely on an incorrect TIN number was treated as unsustainable where the error appeared clerical and the assessee could verify the correct TIN from the registration certificate. The matter was considered fit for reconsideration after the assessee produced the original registration certificate and was given an opportunity of hearing. The assessment order was therefore set aside and the dispute remitted for fresh decision after verification of the primary registration record.

---

---

Issues: Whether the reversal of input tax credit and levy of penalty for an incorrect TIN number was sustainable, and whether the matter required remand for fresh orders after production of the registration certificate.

Analysis: The impugned order was based only on the seller having mentioned an incorrect TIN number. The error was treated as an oversight, and the petitioner's correct TIN could be verified from the registration certificate. In these circumstances, the petitioner was entitled to produce the original registration certificate to substantiate the claim before a fresh decision was taken. The matter was therefore fit to be reconsidered after affording an opportunity of hearing.

Conclusion: The reversal of input tax credit and penalty was not finally sustained; the impugned order was set aside and the matter was remitted for fresh consideration in favour of the assessee.

Final Conclusion: The writ petition succeeded, with the assessment order annulled and the dispute sent back to the authority for a fresh decision after hearing the petitioner and verifying the registration certificate.

Ratio Decidendi: Where an adverse tax order rests solely on a clerical or inadvertent error in the TIN number and the assessee is able to produce primary registration records, the matter should be reconsidered after giving an opportunity of hearing rather than being conclusively decided against the assessee.

---