WIPRO LTD. V. ASSISTANT COMMISSIONER OF CENTRAL TAXES (KARNATAKA HIGHCOURT) :
BRIEF: Input tax credit on account of mentioning GSTIN of recipient wrongly in GSTR-1 return will be available subject to verification as per procedure prescribed in CBIC Circular on mismatch of ITC in GSTR-2A and GSTR-3B for FY 2019-20 also MATTER: GSTIN mentioned wrongly – Bona fide error – Petition seeking to allow rectification of Form GSTR-1 with respect to invoices issued to recipient recording wrong GSTIN so as to enable...
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