https://www.taxtmi.com/caselaws?id=436043 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. en-us Wed, 29 Mar 2023 00:00:00 +0530 Tue, 04 Apr 2023 08:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436043 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. Case-Laws VAT and Sales Tax Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436043