Tvl S.P.G Traders vs. The Commissioner Of Commercial Taxes
Held
The Court held that the petitioner should not be deprived of ITC due to a seller's error in filing GST R 3B, especially when no loss to revenue occurred. The impugned order was set aside, allowing the petitioner to submit a Chartered Accountant's certificate.
Facts
The petitioner claimed input tax credit (ITC) of Rs. 8,95,454/- for the assessment year 2018-19. The respondent alleged excess claim of ITC and issued a show cause notice, demanding the same with interest and penalty. The petitioner attributed the discrepancy to misreporting by the seller.
Key Issues
Whether the petitioner can be denied ITC due to a seller's reporting error, and if the assessment order was passed without proper opportunity and consideration of relevant circulars.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
Before: and
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.