𝗜𝗚𝗦𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 𝗖𝗹𝗮𝗶𝗺𝗲𝗱 𝗮𝘀 𝗖𝗚𝗦𝗧 + 𝗦𝗚𝗦𝗧 important Relief: Bookmark/Save this judgment 🛠️📋 𝗠𝗮𝗱𝗿𝗮𝘀 𝗛𝗖 𝗔𝗹𝗹𝗼𝘄𝘀 𝗥𝗲𝗰𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗜𝗧𝗖 𝗘𝗿𝗿𝗼𝗿 𝗗𝘂𝗲 𝘁𝗼 𝗖𝗹𝗲𝗿𝗶𝗰𝗮𝗹 𝗠𝗶𝘀𝘁𝗮𝗸𝗲 – 𝗥𝗲𝗹𝗶𝗲𝗳 𝗳𝗼𝗿 𝗔𝘀𝘀𝗲𝘀𝘀𝗲𝗲! 📋🛠️

In Tvl. Thendral Electricals v. Commissioner of Commercial Taxes [2024] 167 taxmanncom 269 (Madras), the Madras High Court allowed the petitioner to file for rectification after an Input Tax Credit (ITC) claim was disallowed due to a clerical error. 🖋️❌

➡️ 𝗧𝗵𝗲 𝗽𝗲𝘁𝗶𝘁𝗶𝗼𝗻𝗲𝗿 𝗺𝗶𝘀𝘁𝗮𝗸𝗲𝗻𝗹𝘆 𝗲𝗻𝘁𝗲𝗿𝗲𝗱 𝗜𝗧𝗖 𝘂𝗻𝗱𝗲𝗿 "𝗖𝗲𝗻𝘁𝗿𝗮𝗹 𝗧𝗮𝘅" 𝗮𝗻𝗱 "𝗦𝘁𝗮𝘁𝗲 𝗧𝗮𝘅" 𝗶𝗻𝘀𝘁𝗲𝗮𝗱 𝗼𝗳 𝗜𝗻𝘁𝗲𝗴𝗿𝗮𝘁𝗲𝗱 𝗧𝗮𝘅 𝘄𝗵𝗶𝗹𝗲 𝗳𝗶𝗹𝗶𝗻𝗴 𝗺𝗼𝗻𝘁𝗵𝗹𝘆 𝗿𝗲𝘁𝘂𝗿𝗻𝘀, 𝗹𝗲𝗮𝗱𝗶𝗻𝗴 𝘁𝗼 𝗮 𝗱𝗲𝗻𝗶𝗮𝗹 𝗼𝗳 𝘁𝗵𝗲 𝗜𝗧𝗖 𝘂𝗻𝗱𝗲𝗿 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟳𝟯. 🧾⚖️

➡️ The Court recognized this as a clerical error, allowing the petitioner to file a rectification petition under Section 161 of the CGST Act, 2017. The tax authorities were directed to review and pass orders after providing an opportunity for a hearing. ✅📝 #GST #ITC #TaxCompliance