Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2023 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 69 - BOMBAY HIGH COURTRefund of Input Tax Credit (ITC) on Export of Goods and Services without payment of Integrated tax - rejection on account of difference in turnover - typographical error - invoices mentioning Lowa State in the United States of America - HELD THAT:- The learned Counsel for the Respondents submitted that considering the magnitude of the refund sought, the Deputy Commissioner was careful in scrutinizing of the documents and having found that the typographical error had to be corrected by the Petitioner and not by the Deputy Commissioner, rejected the refund application and there is no error in the same. The learned Counsel for the Respondents states that there are other grounds on which the Petitioner is not entitled to refund. Invoices mentioning Lowa State in the United States of America - HELD THAT:- There is an obvious typographical error as there is no such State in the United States. The corresponding name to that place is Iowa State, and therefore, the explanation of the Petitioner is plausible and should have been considered by the Deputy Commissioner. Therefore, it is opined that with this finding / correction the Deputy Commissioner needs to examine the Refund Application made by the Petitioner afresh, also examine the evidence that is produced by the Petitioner in addition to the invoices and take a decision. The impugned order dated 22 April 2022 passed by the Respondent no.2 Deputy Commissioner of Sales Tax, Pune, is quashed and set aside. The application of the Petitioner for refund is restored to the file of the Deputy Commissioner - It is open to the Petitioner to supply additional documents in support of its claim for refund. During the hearing the Petitioner would also keep the originals of the documents to enable the Deputy Commissioner to scrutinize and ascertain the veracity thereof. The Writ Petition is allowed.
|