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Case Law Details

Case Name : Paharpur Cooling Towers Ltd. Vs Union of India & Ors. (Calcutta High Court)
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Paharpur Cooling Towers Ltd. Vs Union of India & Ors. (Calcutta High Court)

In the present case learned advocate appears on behalf of petitioner and submits, in transition to GST regime there was clerical error made by his client assessee, resulting in claim of short credit on transition. Since it is by result of clerical error and not technical glitch, the credit is being denied. There is no dispute regarding legality of the credit claimed by his client. Several High Courts have taken similar views in directing revenue

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