Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
HC held that a minor clerical error in GST documentation - specifically, the mention of petitioner's Bombay office GSTN instead of Delhi office GSTN on invoices - cannot be grounds for denying Input Tax Credit under Section 16(2)(aa) of CGST Act, 2017. The court noted that petitioner's name was correctly mentioned on invoices and no other entity had claimed the ITC on these purchases. The impugned Order dated June 28, 2024 was set aside, allowing petitioner to avail the ITC, as denying credit for such a minor error would cause substantial financial loss. Petition partly allowed.
HC held that a minor clerical error in GST documentation - specifically, the mention of petitioner's Bombay office GSTN instead of Delhi office GSTN on invoices - cannot be grounds for denying Input Tax Credit under Section 16(2)(aa) of CGST Act, 2017. The court noted that petitioner's name was correctly mentioned on invoices and no other entity had claimed the ITC on these purchases. The impugned Order dated June 28, 2024 was set aside, allowing petitioner to avail the ITC, as denying credit for such a minor error would cause substantial financial loss. Petition partly allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
