GST: ITC in Electronic Tax Ledger be restored If Authorities Acknowledge Error and Accept Repayment of Erroneous Refund, rules Gujarat HC [Read Order]

By Taxscan Team - On April 16, 2022 12:17 pm - 2 mins read
ITC - Electronic Tax Ledger - Authorities Acknowledge Error - Accept Repayment - Erroneous Refund - Gujarat HC - Taxscan

A two-judge bench of the Gujarat High Court has held that if the authorities acknowledge the error and accept repayment of the erroneous refund, it is logical to restore the ITC in the electronic tax ledger. The assessee, a Company registered under the Companies Act was engaged in the business of manufacturing various types of…

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