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Case Law Details

Case Name : Ezzy Electricals Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 13091 of 2020
Date of Judgement/Order : 16/02/2022
Related Assessment Year :
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Ezzy Electricals Vs State of Gujarat (Gujarat High Court)

HC held that if the writ applicant is otherwise entitled to claim the Input Tax Credit under Section 18(1)(c) of the Act, a technical glitch in the portal should not deprive him of such a claim. It was within the capacity of the department itself to r

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