- The Delhi High Court ruled that re-credit of Input Tax Credit (ITC) cannot be denied due to technical limitations of the GST portal.
- The Department admitted the petitioner’s entitlement to re-credit but cited portal limitations as the reason for non-compliance.
- The Court held that statutory rights under the CGST Act, 2017 cannot be withheld for technical reasons.
- The Department was directed to manually re-credit Rs. 23,32,278 to the petitioner’s Electronic Credit Ledger within four weeks.
- The judgment reinforces that administrative or technical incapacity cannot override substantive legal rights.
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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