The Hon’ble Madras High Court in the case of M/s. Sun Dye Chem v. The Assistant Commissioner [W.P. No. 29676 of 2019 dated November 6, 2020] has held that absence of enabling provision cannot jeopardize taxpayer from availing credit that they are entitled to, while allowing them to rectify and correct Form GSTR-1 for the period August 2017 to December 2017 and redistribute the credit available from Integrated Goods and Services Tax (IGST) column to Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) fields.
Source Taxguru
