The Hon’ble Orissa High Court in the matter of M/s. Shiva Jyoti Construction v. The Chairperson, Central Board of Excise & Customs and others [W.P. (C) No. 18216 of 2017 dated January 12, 2023] permitted the assessee to rectify its Goods and Services Tax (“GST”) Returns filed for the months of September 2017 and March 2018, in order to claim Input Tax Credit (“ITC”) benefit by the recipient, wherein B2C was erroneously mentioned, instead of B2B. Held that, the assessee will be unnecessarily prejudiced if it is not allowed to avail the benefits of ITC.
Source a2ztaxcorp
