ORIENT TRADERS V. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-3, 4, DGSTO-3 (HIGH COURT OF KARNATAKA)

ORIENT TRADERS V. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-3, 4, DGSTO-3 (HIGH COURT OF KARNATAKA) : BRIEF: ITC cannot be denied based on mismatch of forms GSTR-3B & GSTR-2A merely on account of inadvertent and bona fide error at the time of filing returns i.e., furnishing details under a wrong column specifically when such Form GSTR-2A was not implemented MATTER: Input tax credit – Mismatch in forms – At time of filing returns, inadvertent error was committed i.e., details were recorded...

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