Taxpayer Cannot Be Denied ITC Re-Credit Due to GST Portal Glitch: Delhi HC

Mohan Footcare Pvt. Ltd Vs Deputy Commissioner of CGST (Delhi High Court)

The Delhi High Court, in the case of Mohan Footcare Pvt. Ltd. Vs Deputy Commissioner of CGST, delivered a judgment upholding the principle that a technical limitation on the Goods and Services Tax (GST) portal cannot override a taxpayer’s legal entitlement to Input Tax Credit (ITC). The court directed the GST Department to manually re-credit Rs. 23,32,278/- to the petitioner’s Electronic Credit Ledger after the portal’s lack of functionality prevented the action.

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