Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Inadvertent human error in filing a return led to denial of input tax credit (ITC) claim due to incorrect GSTIN number. The digital platform foreclosed the remedy to rectify the error due to passage of time. The court held that the denial was a bona fide mistake, and the IDA who deducted and paid the tax was made a party. Refund denial could lead to the petitioner's company closing down, considering the huge refund amount. The court directed the respondent authorities to facilitate opening the portal for a limited period or allow manual rectification upon the petitioner's representation, as this is a peculiar and special circumstance. The assessing officer can verify the specific deductions claimed with the returns filed by the IDA. The petition was allowed.
Inadvertent human error in filing a return led to denial of input tax credit (ITC) claim due to incorrect GSTIN number. The digital platform foreclosed the remedy to rectify the error due to passage of time. The court held that the denial was a bona fide mistake, and the IDA who deducted and paid the tax was made a party. Refund denial could lead to the petitioner's company closing down, considering the huge refund amount. The court directed the respondent authorities to facilitate opening the portal for a limited period or allow manual rectification upon the petitioner's representation, as this is a peculiar and special circumstance. The assessing officer can verify the specific deductions claimed with the returns filed by the IDA. The petition was allowed.
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