Human Error in GSTIN Filing Denies ITC Claim; Court Allows Rectification to Prevent Business Closure.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Inadvertent human error in filing a return led to denial of input tax credit (ITC) claim due to incorrect GSTIN number. The digital platform foreclosed the remedy to rectify the error due to passage of time. The court held that the denial was a bona fide mistake, and the IDA who deducted and paid the tax was made a party. Refund denial could lead to the petitioner's company closing down, considering the huge refund amount. The court directed the respondent authorities to facilitate opening the portal for a limited period or allow manual rectification upon the petitioner's representation, as this is a peculiar and special circumstance. The assessing officer can verify the specific deductions claimed with the returns filed by the IDA. The petition was allowed.....