- Assessee wrongly availed ITC for July 2017 to March 2018 but never utilized it
- Voluntarily reversed ITC by filing Form GST DRC-03 after being flagged by authorities
- Made a technical error in selecting the tax period in the form
- Authorities denied reversal benefit due to procedural error
- Court recognized the error as procedural and allowed correction
- Matter remanded for re-adjudication to consider voluntary reversal
Source: a2ztaxcorp.net
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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