https://www.taxtmi.com/caselaws?id=769232 Gujarat HC quashed the tax demand order for wrongful ITC recovery. The petitioner had mistakenly used incorrect GSTIN number in Form GSTR-1 for supplies to Surat warehouse, causing mismatch between GSTR-1 and GSTR-3B forms. Despite petitioner's subsequent rectification and reconciliation, tax authorities passed the demand order without proper consideration of corrections made. Court found no excess ITC was claimed and the mismatch was purely due to clerical error in GSTIN number reference, holding the original order was passed without examining taxpayer's submissions and rectifications properly. en-us Wed, 02 Apr 2025 00:00:00 +0530 Tue, 22 Apr 2025 08:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769232 Gujarat HC quashed the tax demand order for wrongful ITC recovery. The petitioner had mistakenly used incorrect GSTIN number in Form GSTR-1 for supplies to Surat warehouse, causing mismatch between GSTR-1 and GSTR-3B forms. Despite petitioner's subsequent rectification and reconciliation, tax authorities passed the demand order without proper consideration of corrections made. Court found no excess ITC was claimed and the mismatch was purely due to clerical error in GSTIN number reference, holding the original order was passed without examining taxpayer's submissions and rectifications properly. Case-Laws GST Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769232