Typographical Error in Invoice: HC directs Dept to reconsider ITC Refund Application

Principal Global Services Pvt Ltd Vs State of Maharashtra (Bombay High Court) As regards the position of the invoices mentioning Lowa State in the United States of America is concerned, we find that there is an obvious typographical error as there is no such State in the United States. The corresponding name to that place is Iowa State, and therefore, the explanation of the Petitioner is plausible and should have been considered by the Deputy Commissioner. Therefore, we are of the opinion that with this finding / correction the Deputy Commissioner needs to examine the Refund Application made b...