- The Allahabad High Court disposed of a writ petition challenging the disallowance of Input Tax Credit (ITC) due to entering the wrong GSTIN number of the recipient in Form GSTR-1.
- The court set aside the Impugned Order and remitted the matter back to the Revenue Department for adjudication.
- The court directed the Revenue Department to consider the circular and pass fresh orders in cases where ITC was disallowed due to a difference in Form GSTR-3B and Form GSTR-2A caused by entering the wrong GSTIN number.
- The petitioner argued that the circular provides a procedure to be followed in such cases, and the allowance of ITC to the actual recipient does not depend on the completion of action by the tax authority of the registered person.
- The court accepted the petitioner’s submission and set aside the Impugned Order, remitting the matter back to the Respondent for a fresh decision.
Source: a2ztaxcorp.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
