High Court quashes tax refund denial due to typographical error on export invoices The High Court quashed the Deputy Commissioner's order rejecting a refund application for Input Tax Credit on export of goods and services due to ...
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High Court quashes tax refund denial due to typographical error on export invoices
The High Court quashed the Deputy Commissioner's order rejecting a refund application for Input Tax Credit on export of goods and services due to discrepancies, including a typographical error in the State name on the invoices. The Court found the typographical error explanation plausible and directed reexamination of the refund application with additional evidence. The Deputy Commissioner was instructed to provide a personal hearing to the Petitioner and decide on the application within twelve weeks.
Issues involved: The judgment involves a challenge to the order rejecting a refund application for Input Tax Credit (ITC) on export of goods and services due to discrepancies, particularly a typographical error in the State name mentioned in the invoices.
Details of the Judgment:
Issue 1: Rejection of refund application due to discrepancies: The Deputy Commissioner of Sales Tax rejected the refund application of Rs.7,53,20,729/- on account of ITC on export of goods and services without payment of Integrated tax. The rejection was primarily based on discrepancies found in the application, including a typographical error in the State name mentioned in the invoices.
Issue 2: Typographical error in State name in invoices: The invoices submitted by the Petitioner mentioned the export of services to a State named "Lowa" in the United States, which was deemed incorrect by the Deputy Commissioner. The Petitioner argued that it was a typographical error and should have been "Iowa." The Court agreed with the Petitioner, stating that the explanation was plausible and the Deputy Commissioner should have considered it. The Court directed the Deputy Commissioner to reexamine the refund application, taking into account additional evidence provided by the Petitioner.
Decision: The High Court quashed and set aside the order of the Deputy Commissioner rejecting the refund application. The application for refund was restored to the file of the Deputy Commissioner for reexamination. The Petitioner was allowed to submit additional documents to support the claim for refund, and the Deputy Commissioner was directed to give a personal hearing to the Petitioner and dispose of the application within twelve weeks.
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