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SECTION 17 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – INPUT TAX CREDIT – CREDIT AND BLOCKED CREDITS, APPORTIONMENT OF

Where assessee was deprived of ITC as supplier had wrongly mentioned GSTIN of another person in invoice, order rejecting ITC claim of assessee was to be set aside and matter was to be remanded to Assessing Officer to provide assessee with an opportunity to redress said grievance – Tvl. Hansraj and Company v. Assistant Commissioner (ST) – [2024] 160 taxmann.com 555 (Madras)

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