Taxpayer cannot be deprived of ITC for technical glitch in portal

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 resolve the controversy and see to it that the needful is done.

FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT

1 By this writ application under Article 226 of the Constitution o

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