https://www.taxtmi.com/caselaws?id=759228 Clerical misclassification of input tax credit from Integrated Tax to Central Tax and State Tax may be pursued through rectification under Section 161 of the TNGST Act, where the Court recorded that the writ petitioner could seek correction of the apparent error and the respondents must consider it after giving a hearing. The Court did not decide the substantive entitlement to the credit on merits. If the rectification petition is not filed within two weeks, the impugned order under Section 73 stands revived. The writ petition was closed on that basis, leaving the dispute to administrative reconsideration. en-us Wed, 28 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 21:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759228 Clerical misclassification of input tax credit from Integrated Tax to Central Tax and State Tax may be pursued through rectification under Section 161 of the TNGST Act, where the Court recorded that the writ petitioner could seek correction of the apparent error and the respondents must consider it after giving a hearing. The Court did not decide the substantive entitlement to the credit on merits. If the rectification petition is not filed within two weeks, the impugned order under Section 73 stands revived. The writ petition was closed on that basis, leaving the dispute to administrative reconsideration. Case-Laws GST Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759228