VAT on purchase invoices can only be deducted if the invoice is correct. Minor and obvious typing errors can sometimes be overlooked, but in this case the invoice had a serial number that was written by hand.
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) decided that the input tax credit cannot be denied merely on the ground that the invoices bear handwritten Serial Number.
Source Taxscan
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