Businesses granted relief to claim GST input credits despite technical lapses.

Case-Laws – GST – Highlights – The petitioners failed to reflect the remittance of Goods and Services Tax (GST) in their GSTR returns due to technical reasons, and there was a lack of clear proof of payment of consideration and tax towards the inward sup

Businesses granted relief to claim GST input credits despite technical lapses.
Case-Laws
GST
The petitioners failed to reflect the remittance of Goods and Services Tax (GST) in their GSTR returns due to technical reasons, and there was a lack of clear proof of payment of consideration and tax towards the inward supply. The court granted liberty to the petitioners to claim the benefit of the relevant circulars, namely, Circular No. 183/15/2022-GST dated 27.12.2022 and Circular No. 193/05

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