Madras HC directs Department to Process ITC Claim Rejected Solely on the Basis of Inadvertent Error

Last updated: 24 November 2022

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The Madras High Court has ruled that the GST department must process Input Tax Credit (ITC) claims that were rejected solely due to an inadvertent error. In this case, Abi Egg Traders mistakenly selected 'with payment of tax' instead of 'without payment of tax' when filing their GSTR-3B for exports. The court found the error to be bona fide and affirmed the petitioner's entitlement to ITC on tax-exempt exports, setting aside the rejection.

Court :
Madras HC

Brief :
The Hon'ble Madras High Court in the case of Abi Egg Traders v. Assistant Commissioner, Salem II Division, O/o The Assistant Commissioner of Goods and Services Tax Central Excise [W.P.No.3773 of 2020] ruled in favor of the assessee by directing the department to process the Input Tax Credit ("ITC") claim that were previously rejected solely on the ground of inadvertent error.

Citation :
W.P.No.3773 of 2020

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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