Taxpayer Can't Be Denied ITC For Merely Filing GST Form Manually If Functionality Issues Are Attributable To Dept: Bombay High Court

The Bombay High Court ruled that a taxpayer cannot be denied input tax credit (ITC) merely because the GST form was manually filed due to functionality issues attributable to the department. The case involved a taxpayer who manually filed the GST form due to technical glitches in the online system. The court held that the taxpayer should not be penalized for issues beyond their control and directed the tax authorities to allow the ITC claim. The court emphasized the importance of a fair and just approach in tax administration, ensuring that taxpayers are not unfairly disadvantaged due to technical issues. This decision highlights the need for tax authorities to address systemic issues and support taxpayers in complying with tax regulations.