GST ITC & Supplier Errors Recent Supreme Court Rulings

PRecent Supreme Court rulings address the denial of Input Tax Credit (ITC) due to supplier errors in GST returns. In Union of India v. Brij Systems Ltd., the court questioned the revenue’s stance of denying ITC based solely on the expiry of rectification periods under the CGST Act for clerical errors.lease avoid posting Only URLs   Website URL: https://taxguru.in/goods-and-service-tax/gst-itc-supplier-errors-recent-supreme-court-rulings.html