Human Error in GSTIN Filing Denies ITC Claim; Court Allows Rectification to Prevent Business Closure.
Case-Laws
GST
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 compan
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