Judicial Corner (26.10.2023)


The Hon’ble Kerala High Court in Diya Agencies v. The State Tax Officer has held that, if the taxpayer is able to prove that tax amount is paid to the seller and the Input Tax Credit claim is bonafide so the Input Tax Credit cannot be denied merely on non-reflection of transaction in GSTR-2A

The Hon’ble High Court of Delhi in Simran Chandwani v. Principal Commissioner of CGST, Delhi has held that the Department can’t deny refund of ITC merely because one supplier had mentioned wrong HSN in respect of goods supplied in invoices.


The Hon’ble Bombay High Court of Bombay in case of Hindustan Unilever Limited Vs Union of India And Ors held that Amendment to Bill of Entry to be allowed when there is bonafide mistake in entering wrong GSTIN number.

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