Demand Order issued due to GST ITC claimed under wrong GSTIN by Suppliers: Allahabad HC orders fresh decision as per

The Allahabad High Court has ordered a fresh decision on a demand order issued due to GST Input Tax Credit (ITC) claimed under the wrong GSTIN by suppliers. The case involved a taxpayer who faced a demand for repayment of ITC claimed on supplies made by vendors using incorrect GSTINs. The court observed that the tax authorities had not considered Circular No. 183/15/2022-GST, which provides guidelines for addressing such discrepancies. Emphasizing the need for a fair and just approach, the court directed the authorities to re-examine the case in light of the circular and make a fresh decision. This ruling highlights the importance of adhering to procedural guidelines and ensuring that taxpayers are not unduly penalized for errors made by suppliers. The court’s decision underscores the need for a balanced approach in tax administration, promoting fairness and compliance with established guidelines.