HC permitted assessee to submit representation before concerned GST Authority for rectifying inadvertently displayed TDS number

 

Patna HC – Kamladityya Construction (P.) Ltd. v. State of Bihar [CIVIL WRIT JURISDICTION CASE NO. 13809 OF 2022]

The assessee incorrectly used the TDS number instead of the awarder’s GST number while filing GST returns, resulting in the denial of the input tax credit claim.The rejection of input tax credit was caused by a human error in stating the GSTIN number.

The court stated that the assessee should contact the respondent authorities to obtain a remedy of the mistake.

The authorities are ordered to either reopen the portal for a set period to facilitate the rectification, or allow the assessee to remedy the issue manually if reopening is not practicable.

The writ petition filed by the assessee was allowed, acknowledging the error as bonafide and providing a pathway for correction.

 

The copy of the order is as under:

MTUjMTM4MDkjMjAyMiMxI04=-y9RsgwBw3zc=

 

From,
Krishnakant Jakhotia
Mobile No :-9422507911
Email Id :- taxtalknew@gmail.com