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    <title>Taxpayer made to suffer due to a supplier’s error in GSTIN reporting</title>
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    <description>A purchaser&#039;s claimed input tax credit was not reflected because the supplier filed returns under an incorrect GSTIN despite having deposited the tax; the High Court held the purchaser should not suffer for the supplier&#039;s reporting error, directed that the supplier may seek refund or adjustment from the revenue (which received the tax), and indicated the purchaser may seek recovery from the supplier.</description>
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      <description>A purchaser&#039;s claimed input tax credit was not reflected because the supplier filed returns under an incorrect GSTIN despite having deposited the tax; the High Court held the purchaser should not suffer for the supplier&#039;s reporting error, directed that the supplier may seek refund or adjustment from the revenue (which received the tax), and indicated the purchaser may seek recovery from the supplier.</description>
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