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ITC cannot Be denied for Wrong GSTIN declaration Without Relief as per Circular No. 183
Case Law Details
- Case Name
- Makhan Lal Sarkar And Anr. Vs Assistant Commissioner of Revenue (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Makhan Lal Sarkar And Anr. Vs Assistant Commissioner of Revenue (Calcutta High Court)
The Hon’ble Calcutta High Court in M/s. Makhan Lal Sarkar and anrs. vs. the Assistant Commissioner of Revenue, State Tax B.I. and Ors. [WPA/2146/2023 dated September 18, 2023] directed the Revenue Department to hear the appeal afresh as the benefit of Input Tax Credit (“ITC”) was denied due to a mismatch of ITC claimed in Form GSTR-3B and that reflected in Form GSTR-2A in accordance with Circular No. 183/15/2022-GST dated December 27, 2022.
Facts:
M/s. Makhan Lal Sarkar (“the Petitioner”) is a regis...
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