Case Law Details
Agrawal And Brothers Vs Union Of India (Madhya Pradesh High Court)
Taxpayer made to suffer due to a supplier’s error in GSTIN reporting
The Hon’ble Madhya Pradesh High Court in Agrawal and Brothers v. Union of India [Writ Petition No.14297 of 2020 dated June 13, 2023], while allowing the claim, held that the taxpayer paid tax but his supplier inadvertently deposited the amount of GST in the wrong GSTIN. The Court further noted that it is a settled law that no one can’t be made to suffer for the fault of another.
Facts:
M/s Agrawal and Brothers (“the Petitioner”) has procured goods under e-auction from Railways dated August 12, 2017 at a total consideration of INR 51,97,142 including GST of INR 9,35,486 and had claimed ITC.
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Author Bio
“no one can’t be made to suffer”
Wording in the order lost the indented meaning!!!!