2024 (10) TMI 1322

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... -<br>GST<br>HONOURABLE MR. JUSTICE GOPINATH P. For the Petitioner : By Adv Joseph Jerard Samson Rodrigues For the Respondent : Smt. Jasmine M.M., Govt. Pleader Sri. P. R. Sreejith, SC. JUDGMENT PER The petitioner has approached this court being aggrieved by the fact that the petitioner has been denied the benefit of certain input tax credit for the year 2017-18 on account of the fact ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re-IV Division, Coimbatore; 2023 SCC OnLine Mad. 8103. 2. The learned Government Pleader submits that the authorities have not committed any mistake in issuing the impugned demand notice to the petitioner. It is submitted that on the petitioner&#39;s own showing the petitioner has wrongly marked the place of supply as &#39;other territory&#39; instead of &#39;Kerala&#39;. As a result the mistak....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lows:- "13...... 20. In the absence of an enabling mechanism, I am of the view that assessees should not be prejudiced from availing credit that they are otherwise legitimately entitled to. The error committed by the petitioner is an inadvertent human error and the petitioner should be in a position to rectify the same, particularly in the absence of an effective, enabling mechan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s case that the error was deliberate and intended to gain any benefit, and in fact, by reason of the error, the customers of the petitioner will be denied credit which they claim to be legitimately entitled to, owing to the fact that the credits stands reflected in the wrong column. It is for this purpose, to ensure that the suppliers do not lose the benefit of the credit, that the present writ pe....