SC Dismisses Petition on Input Tax Credit Issues Under CGST Act 2017; Addresses Clerical Errors in Claims

The SC dismissed the special leave petition by the Central Board of Indirect Taxes and Customs concerning input tax credit issues under the Central Goods and Services Tax Act, 2017, citing a prior similar case dismissal. The Court addressed clerical errors in input tax credit claims, which were not being rectified after the statutory period expired, resulting in denial of credit to purchasers. A notice was issued to the Board, and Mr. Arvind P. Datar was appointed as Amicus Curiae. The case is set for re-listing in the week starting April 28, 2025.

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The Supreme Court, comprising Chief Justice Sanjiv Khanna, Justice Sanjay Kumar, and Justice K.V. Viswanathan, addressed a special leave petition involving the Central Board of Indirect Taxes and Customs and input tax credit issues under the Central Goods and Services Tax Act, 2017. The Court dismissed the petition, referencing a prior dismissal in a similar case, "Central Board of Indirect Taxes and Customs v. M/s Aberdare Technologies Private Limited and Ors."The core issue involved clerical or arithmetical mistakes in input tax credit claims, which were being denied rectification after the statutory period under Sections 37(3) and 39(9) had expired. The Court noted that these errors were acknowledged by the Revenue but were not being corrected, leading to denial of input tax credit to purchasers.To address this, the Court issued a notice to the Central Board of Indirect Taxes and Customs and appointed Mr. Arvind P. Datar as Amicus Curiae to assist in the matter. The case is scheduled for re-listing in the week commencing April 28, 2025.

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