TMI Blog2021 (3) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 (11) TMI 108 - MADRAS HIGH COURT ]) are yet to be notified, the petitioner should not be mulcted with any liability on account of the bonafide, human error and the petitioner must be permitted to correct the same. Petition allowed. - W.P. No.1022 of 2020 - - - Dated:- 23-2-2021 - THE HONOURABLE DR. JUSTICE ANITA SUMANTH For Petitioner: Mr.Joseph Prabakar For Respondents: Mr.A.P.Srinivas Senior Standing Counsel And Mr.ANR.Jaya Prathap Government Advocate ORDER Heard Mr.Joseph Prabakar, learned counsel for the petitioner, Mr.A.P.Srinivas, learned Senior Standing Counsel for R1, R3 and R4 and Mr.ANR. Jayaprathap, learned Government Advocate for R2. 2. The petitioner seeks a mandamus directing the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e position that Forms GSTR-2 and 1A are yet to be notified. It also does not dispute the position that goods have reached the intended recipient. However, the credit claimed on the basis of accompanying invoices has been denied solely on account of the mismatch in GSTR number. It is only on 15.07.2019 when the recipient notified the petitioner of the rejection of the credit, seeking amendment of the return, and threatening legal action, that the petition came to be aware of the mismatch. 7. In Sun Dye Chem (supra), the error related to distribution of credit as between IGST/CGST/SGST, which posed a difficulty to the recipient in the matter of availment. I have taken a view noticing that the error arose out of inadvertence, that such bona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner might have noticed the error and sought amendment, viz. GSTR-2A and GSTR-1A are yet to be notified. Had the requisite Forms been notified, the mismatch between the details of credit in the petitioner s and the supplier s returns might well have been noticed and appropriate and timely action taken. The error was noticed only later when the petitioners customers brought the same to the attention of the petitioner. 20. In the absence of an enabling mechanism, I am of the view that assessees should not be prejudiced from availing credit that they are otherwise legitimately entitled to. The error committed by the petitioner is an inadvertent human error and the petitioner should be in a position to rectify the same, particularly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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