Madras HC directs Department to Process ITC Claim Rejected Solely on the Basis of Inadvertent Error

Abi Egg Traders Vs Assistant Commissioner (Madras High Court) The Hon’ble Madras High Court in the case of Abi Egg Traders v. Assistant Commissioner, Salem II Division, O/o The Assistant Commissioner of Goods and Services Tax Central Excise [W.P.No.3773 of 2020] ruled in favor of the assessee by directing the department to process the Input Tax Credit (“ITC”) claim that were previously rejected solely on the ground of inadvertent error. Facts: Abi Egg Traders (“the Petitioner”) is a sole proprietor engaged in the business of export of eggs. Since eggs are a “nil” rated co...