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Madras HC Quashes Denial of GST Input Tax Credit due to Wrong GSTIN Indication
Case Law Details
- Case Name
- Tvl. Hansraj and Company Vs Assistant Commissioner (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Tvl. Hansraj and Company Vs Assistant Commissioner (Madras High Court)
In a significant legal battle between Tvl. Hansraj and Company and the Assistant Commissioner, the Madras High Court delved into the matter of denying Input Tax Credit (ITC) based on discrepancies between GSTR-3B and GSTR-2A, shedding light on the implications of clerical errors in GSTIN indication.
Detailed Analysis:
1. Background of the Case: The petitioner, a registered taxpayer under GST laws, faced disallowance of claimed Input Tax Credit (ITC) due to alleged discrepancies between their GSTR-3B return and GSTR-2A retur...




