No Disallowance of ITC for wrong mention of GSTIN of Recipient in Form GSTR-1: Allahabad HC [Read Order]

ITC - Allahabad HC - Disallowance - GSTR-1 - TAXSCAN

A Division Bench of the Allahabad High Court held that Goods and Services Tax (GST) Input Tax Credit (ITC) should not be disallowed solely based on wrong mention of the GST Number of the recipient in Form GSTR-1. The matter pertains to M/s. Shree Krishna Traders contesting Section 74 proceedings initiated by the Revenue Department…

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