GST Daily 115 – Dep. can’t deny refund of ITC merely because one supplier had mentioned wrong HSN in respect of goods supplied in invoices: HC

 The Hon’ble Delhi High Court in the case of SIMRAN CHANDWANIV/s PRINCIPAL COMMISSIONER OF CGST decided on 06-10-2023

👉 Issue

✔️ Can Refund of ITC could be denied on ground that one of suppliers had erroneously mentioned wrong HSN in respect of goods supplied in its invoices ?

The Hon’ble High Court decision

✔️ Refund of ITC could not be denied on ground that one of suppliers had erroneously mentioned HSN in respect of goods supplied in its invoices, when in fact, all other suppliers had mentioned correct classification which department had accepted.

Section 16 of Central Goods and Services Tax Act, 2017 read with  Rule 36 of Central Goods and Services Tax Rules, 2017

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