2025 (3) TMI 1395 - SCH - GST

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 ... Denial of Input tax credit - expiry of the period prescribed under Sections 37(3) and 39(9) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- It is accepted by the Revenue that there is a clerical/arithmetical mistake which is not being permitted to be corrected. Invariably, such mistakes come to the notice of the seller, who has to fill up the online form(s), etc., after the input tax credit is denied to the purchaser(s). Re-list in the week commencing 28.04.2025. 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.