ITC benefit cannot be denied merely for entering details in Wrong Column

Ram Auto Vs Commissioner of Central Taxes & Central Excise (High Court Madras) 

In this case The petitioner had filed FORM GST TRAN-1 in time. His only grievance is that he is being denied the benefit of input tax credit for having entered the details in wrong column.

The learned counsel for the petitioner drew my attention to the decision of the Hon’ble Division Bench of the Delhi High Court in W.P.(C) No.3798 of 2019 (M/s.

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